The External Auditor Renders an Adverse Opinion When He/she

Multiple Choice

The external auditor renders an adverse opinion when he/she:

A) is unable to express an opinion either way because of a limitation in the work he or she was able to carry out.
B) considers that the financial statements are not presented fairly in accordance with GAAP.
C) is generally satisfied except for a specified departure from GAAP in the statements.
D) is unable to obtain sufficient reliable audit evidence.