When Reporting on Comparative Financial Statements,auditors Ordinarily Should Modify Their

When reporting on comparative financial statements,auditors ordinarily should modify their previously expressed opinion on the prior-year financial statements if the

A) Prior-year financial statements are restated to conform with generally accepted accounting principles.
B) Auditors were predecessor auditors who have been requested by a former client to reissue the previous report.
C) The prior-year opinion was unqualified and the opinion on the current-year financial statements is modified due to a lack of consistency.
D) The prior-year financial statements are restated following an acquisition in the current year.