In which of the following situations would an auditor typically issue an unqualified opinion, but include explanatory language?

In which of the following situations would an auditor typically issue an unqualified opinion, but include explanatory language?





a. The client has changed an accounting principle, has reasonable justification for the change, and has followed GAAP in accounting for and disclosing the change.
b. The auditor has substantial doubt about the client being a going concern.
c. The client has had significant transactions with related entities that the auditor wants to emphasize.
d. An auditor would typically issue an unqualified opinion, but include explanatory language, in all of the above situations.






Answer: D


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