When an auditor issues an adverse opinion, which of the following should be included in the opinion paragraph?

When an auditor issues an adverse opinion, which of the following should be included in the opinion paragraph?





a. The reasons that the financial statements are misleading.
b. A reference to a separate paragraph that describes the reason for the adverse opinion.
c. A statement that indicates that the financial statements are fairly stated except for a reason that is described in the separate paragraph.
d. The financial statement effects of the departure from GAAP.








Answer: B


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