3. What is a qualified report? * OA) A report stating that the auditors are not qualified to report on a firm. O B) A report that states the financial statements are in violation of GAAP. C) A report that states that departures from GAAP exist in the firm's financial statements. D) A report that states the financial statements are presented fairly, in all material respects, and are in conformity with GAAP. 4. Notes to the Financial Statements must include: * O A) Ending inventory account O B) The date of the Balance sheet O C) Summary of the firm's accounting policies OD) Both (A) and (B)