An accountant has been engaged to review a nonissuer's financial statements that contain several material misstatements$$and management is unwilling to revise the financial statements.$$Under these circumstances, the accountant should:

A$.$

Issue a "Qualified" or "Adverse" conclusion depending on the facts and circumstances of the misstatements.

B$.$

Express a disclaimer of opinion on the financial statements and advise the board of directors that the financial statements should not be relied on$.$

C$.$

Inform management that a review of the financial statements cannot be completed and request a change from a review to a compilation engagement.

D$.$

Determine the effects of the departures from GAAP and issue a special report on the financial statements.