The auditor of B Co has concluded that inventory is overstated as a number of lines have not been valued at the lower of cost and net realizable value. The overstatement is material but not pervasive to the financial statements. Management has refused to make an adjustment to the financial statements.What form of modified opinion should the auditor issue?
选项:
A: Adverse opinion ;
B:Disclaimer of opinion ;
C: Qualified opinion due to a material misstatement;
D: Qualified opinion due to insufficient appropriate evidence on which to base an opinion.
发布时间:2024-04-21 03:17:09