An auditor issues an adverse opinion (adverse opinion) when:

(A) Confronts serious limitations in the scope of the audit, caused by his client

(B) Find material violations of GAAP absence

(C) He loses independence because it is discovered that his sister is the President, of the company he audits

(D) Find a material amount in the company's debt balances and understand that the presumption of "Going Concern" will be affected