When an Auditor Expresses an Adverse Opinion, the Opinion Paragraph

When an auditor expresses an adverse opinion, the opinion paragraph should include:

A) a direct reference to a separate paragraph in the auditor's report disclosing the basis for the opinion.
B) the principal effects of the departure from generally accepted accounting principles.
C) a description of the uncertainty or scope limitation that prevents an unmodified opinion.
D) the substantive reasons for the financial statements being misleading.