An Entity Is Facing Significant Litigation as a Result of Dumping

Multiple Choice

An entity is facing significant litigation as a result of dumping oil in the ocean.This is adequately disclosed in the notes to the financial report.The appropriate auditor's report is:

A) a qualified opinion.
B) an unmodified opinion with an Other Matter paragraph.
C) an adverse opinion.
D) an unmodified opinion with an Emphasis of Matter paragraph.