Question: When an auditor expresses an adverse opinion, the opinion paragraph should include a. The principal effects of the departure from generally accepted accounting principles. b.

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

a. The principal effects of the departure from generally accepted accounting principles.

b. A direct reference to a separate paragraph disclosing the basis for the opinion.

c. The substantive reasons for the financial statements being misleading.

d. A description of the uncertainty or scope limitation that prevents an unqualified opinion.

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