When single$-$year financial statements are presented, an auditor ordinarily would express a standard audit report if the

A$.$ Auditor is unable to obtain audited financial statements supporting the entity's investment in a foreign affiliate.

B$.$ Entity declines to present a statement of cash flows with its balance sheet and related statements of income and retained earnings.

C$.$ Auditor wishes to emphasize an accounting matter affecting the comparability of the financial statements with those of the prior year.

D$.$ Prior year's financial statements were audited by another CPA whose report, which expressed an unmodified opinion, is not presented.