In Which of the Following Circumstances Would an Adverse Opinion

Multiple Choice

In which of the following circumstances would an adverse opinion be appropriate?

A) An uncertainty prevents the issuance of a standard unqualified opinion.
B) The statements are not in conformity with generally accepted accounting principles regarding stock options plans.
C) The auditor has been unable to obtain sufficient competent evidential matter.
D) The principal auditors decide to make reference to the report of another auditor who audited a subsidiary.