Maggie Oh Performed an Audit of a Client That Had

Multiple Choice

Maggie Oh performed an audit of a client that had undergone flooding to its operations in St-Jean Sur Richelieu. The client was insured and was able to keep operating. However, there was material damage to the client's warehouse and Maggie felt it would be appropriate to inform the users of the financial statements of this fact in the audit report. This form of audit report is called:

A) an adverse opinion
B) unmodified opinion - emphasis of matter
C) modified opinion
D) disclaimer of opinion