An auditor of a non-public company concludes that a client's illegal act, which has a material effect on the financial statements, has not been properly accounted for or disclosed. Depending on the pervasiveness of the effect on the financial statements, the auditor should express either a (an):

Group of answer choices

Qualified opinion or an adverse opinion

Disclaimer of opinion or an unmodified opinion with an emphasis-of-matter paragraph

Unmodified opinion with an other-matter paragraph or a qualified opinion

Adverse opinion or a disclaimer of opinion