In which case would an unmodified opinion not be appropriate? A. A material related party transaction has occurred and has been accounted for appropriately, but it has not been adequately disclosed in the financial statements. B. There is a justified departure from GAAP. C. There is a change in accounting principle that has a material effect on the current year financial statements. D. There is an unjustified departure from GAAP, but it does not have a material effect on the financial statements