21. You recently completed an audit of your client's financial statements. In which of the following circumstances below would you generally issue a report that includes an opinion that is other than unmodified? A. You were unable to obtain sufficient appropriate audit evidence. B. As the group auditors for the engagement, you are relying on the work of component auditors. C. The financial statements are affected by a change in accounting principle due to a new FASB pronouncement. D. You decided to emphasize the fact that the company has engaged in material amounts of related party transactions