When an Adverse Opinion Is Expressed, the Opinion Paragraph Should

Multiple Choice

When an adverse opinion is expressed, the opinion paragraph should include a direct reference to:

A) the paragraph outlining the auditor's responsibility, which discusses the basis for the opinion rendered.
B) a footnote to the financial report that discusses the basis for the opinion.
C) the consistency or lack of consistency in the application of accounting principles.
D) a separate qualification paragraph that discusses the basis for the opinion rendered.