When Analyzing the Various Types of Opinions That the Auditor

When analyzing the various types of opinions that the auditor can issue,

A) an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B) an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C) a disclaimer of opinion can be issued for material or immaterial misstatements.
D) a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.