Auditors should disclose the substantive reasons for expressing an adverse opinion on the entity's financial statements in Multiple Choice the Adverse Opinion Section. the Basis for Adverse Opinion Section. the Auditor's Responsibilities for the Audit of the Financial Statements Section. the footnotes to the financial statements. When auditors qualify their opinion on the entity's financial statements because of inadequate disclosure, the auditors should describe the nature of the omission and modify Multiple Choice the Qualified Opinion Section only. the Basis for Qualified Opinion Section only. the Auditor's Responsibilities for the Audit of the Financial Statements Section only. the Qualified Opinion Section and the Basis for Qualified Opinion Section. Restrictions imposed by an entity prohibited the observation of physical inventories, which accounted for 35 percent of total assets. Alternative auditing procedures were not feasible, although the auditors were able to examine satisfactory evidence for all other items in the financial statements. The auditors would most likely express Multiple Choice a qualified opinion on the entity's financlal statements, referring to a departure from generally accepted accounting principles. a disclaimer of opinion on the entity's financial statements. an unmodified opinion on the entity's financial statements with an other-matter paragraph. an unmodified opinion on the entity's financial statements with a modification of the Auditor's Responsibilities for the Audit of the Financial Statements