Which of the Following Is a Reason for an Auditor

Multiple Choice

Which of the following is a reason for an auditor to issue a qualified opinion?

A) Difference of opinion with management on presentation of financial statements in the annual report
B) Difference of opinion with management on earnings estimate of a material amount
C) Difference of opinion with management on preferred accounting principles under GAAP
D) Difference of opinion with management on a material application of accounting standards