When an auditor discovers more than one condition that requires departure from or modification of the standard unmodified opinion audit report, what should the auditor's report include?

A. The report should be modified for each condition, except when there is a justified departure from GAAP.

B. The report should be modified for each condition, without exception.

C. The report should be modified for each condition, except when there is another auditor involved.

D. The report should be modified for each condtion, except when one condtion neutralizes another.