6. In which situation would the auditor be choosing between a qualified opinion and an adverse opinion? A) The auditor did not observe the company's physical inventory and is unable to obtain sufficient evidence about its existence by performing other auditing procedures 3) The financial statements do not include a material disclosure that is required by GAAP C) The financial statements do not include a disclosure required by GAAP because it is not material to the users of the company's financial statements D) There is substantial doubt about the company's ability to continue as a going concern 7. An engagement in which an auditor determines whether a process is effective and efficient is a: A) financial statement audit 3) contractual audit C) compliance audit D) operational audit