In which of the following circumstances would a qualified opinion be appropriate?

A. The principal auditors decide to withdraw from the engagement due to distrust of management
B. The statements are not in conformity with generally accepted accounting principles regarding stock options plans and these misstatements have pervasive effect on the financial statements
C. The auditor has been unable to obtain sufficient competent evidential matter
D. The statements are not in conformity with generally accepted accounting principles regarding stock options plans and these misstatements do not have pervasive effect on the financial statements


Answer: D

Business

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