An adverse opinion means:

Select one:

a.The financial report is fairly presented, except for a specific reservation, deficiency or other shortcoming.

b.The financial report is prepared in accordance with a financial reporting framework and are generally acceptable to the auditor.

c.The auditor is uncertain about expressing an opinion.

d.A qualification of the auditor's report does not sufficiently represent the significance of the misstatements that are preservative in the financial report.