An auditor includes a separate paragraph in an otherwise unmodified report to emphasize that the entity being reported on had significant transactions with related parties. The inclusion of this separate paragraph: Multiple Choice O is considered an "except for" qualification of the opinion. O violates generally accepted auditing standards if this information is already disclosed in footnotes to the financial statements. O necessitates a revision of the opinion paragraph to include the phrase "with the foregoing explanation." O is appropriate and would not negate the unqualified opinion