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B. The auditor's responsibility section. C.An emphasis-of-matter paragraph. O)The opinion paragraph only [ 12 ] An auditor's report in an audit of a nonissuer includes the following statement: "The nancial statements referred to above do not present fairly the financial position, results of operations, or cash flows in conformity with U.S. generally accepted accounting principles. This auditor's report was most likely issued in connection with financial statements that are A. Inconsistent. B. Based on prospective financial information. Misleading D. Affected by a material uncertainty. [ 13 J Under which of the following circumstances would a disclaimer of opinion not be appropriate? A. The auditor is unable to determine the amounts associated with an employee fraud scheme B. Management does not provide reasonable justification for a change in accounting principles C. The client refuses to permit the auditor to confirm certain accounts receivable or apply alternative procedures to verify their balances. D. The chief executive officer is unwilling to sign the management representation letter