The Auditor Issues an Adverse Opinion When

The auditor issues an adverse opinion when

A) the auditor has sufficient appropriate audit evidence and concludes that the misstatements to the financial statements are material,but not pervasive
B) the auditor is unable to obtain sufficient appropriate evidence,but the auditor concludes that the possible effects of the misstatement could be both material and pervasive
C) the auditor is unable to obtain sufficient appropriate evidence,but the auditor concludes that the possible effects of the misstatement could be material,but not pervasive
D) the auditor has reasonable evidence to determine that the financial statements are not free from material misstatement
E) the auditor has sufficient evidence to determine that the financial statements are not free from material misstatement