An auditor concludes that a client's misstatement, which has a material effect on the financial statements, has not been properly accounted for or disclosed. Depending on the pervasiveness of the effect on the financial statements, the auditor should express either a$($n$)$:

Adverse opinion or a disclaimer of opinion.

Disclaimer of opinion or an unmodified opinion with an emphasis$-$of$-$matter paragraph.

Unmodified opinion with an other$-$matter paragraph or a qualified opinion.

A qualified or adverse opinion.

$4$

$1$

$3$

$2$