Choose the circumstances in which financial statements are not true and fair. O a. When the auditor assures outsiders that the financial statements are reliable O b. When the auditor assures that sufficient and appropriate audit evidence are obtained in support of financial statements O c. When the auditor assures outsiders that the financial statements free from manipulation O d. When the auditor is unable to assure outsiders that the financial statements are proper The auditor shall express opinion when he concludes that there are possibilities of material misstatements that are pervasive to the financial statements. a. Qualified O b. Adverse O c. None of the options O d. Disclaimer