An Adverse Opinion Is Issued When the Auditor Believes

An adverse opinion is issued when the auditor believes:

A) some parts of the financial statements are materially misstated or misleading. d the financial statements would be found to be materially misstated if an investigation were performed.
B) the financial statements would be found to be materially misstated if an investigation were performed.
C) the auditor is not independent.
D) the overall financial statements are so materially misstated that they do not present fairly the financial position or results of operations and cash flows in conformity with GAAP.