22 An auditor should disclose the substantive reasons for expressing an adverse opinion in a basis for adverse opinion paragraph Preceding the scope paragraph. Preceding the opinion paragraph. Following the opinion paragraph. Within the notes to the financial statements. Question 23 In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion? The auditor did not observe the entity's physical inventory and is unable to become satisfied about its balance by other auditing procedures. Conditions that cause the auditor to have substantial doubt about the entity's ability to continue as a going concern are inadequately disclosed. There has been a change in accounting principles that has a material effect on the comparability of the entity's financial statements. The auditor is unable to apply necessary procedures concerning an investor's share of an investee's earnings recognized on the equity method. Question 24 The auditor would most likely issue a disclaimer of opinion because of The client's failure to present supplementary information required by the FASB. O Inadequate disclosure of material information. A client-imposed scope limitation. The qualification of an opinion by the other auditor of a subsidiary where there is a division of responsibility