18. Tia Company's external auditor issues an adverse audit report. This means that Tia Company's a. financial statements are a fair presentation and comply with generally accepted accounting principles in all material respects. b. financial statements are unfairly stated and/or do not comply with generally accepted accounting principles. c. external auditor is unqualified and is therefore unable to provide an audit opinion d. external auditor believes that more information is needed to provide an audit opinion