An Audit Report Included an Additional Paragraph Disclosing a Difference

question 21

Multiple Choice

An audit report included an additional paragraph disclosing a difference of opinion between the auditor and the client.The auditor believed that an adjustment should be made to the financial statements.What should the opinion paragraph of the audit report express?

• A)An unqualified opinion.
• B)An "except for" opinion citing a departure from generally accepted accounting principles.
• C)An "except for" opinion citing a scope limitation.
• D)A disclaimer of opinion.