It Is Appropriate to Issue an Opinion That Contains the Phrase

It is appropriate to issue an opinion that contains the phrase 'does not present a true and fair view' when:

A) the auditor has not accumulated sufficient appropriate evidence to determine whether the financial report is presented fairly.
B) there has been a material misstatement on a particular matter that is material.
C) there has been a material misstatement on a particular matter that is material and pervasive.
D) none of the above