When an adverse opinion is issued regarding internal control over financial reporting (ICFR), the auditor O is not entitled to receive full compensation for services rendered during the audit O opines that the company has fairly reported its financial statements in accordance with Generally Accepted Accounting Principles (GAAP) O makes a clear statement that the company has not maintained effective internal control for the period under audit O makes a clear statement that the company has maintained effective internal control for the period under audit