During a financial statement audit, you encounter the following circumstances. Which one would generally result in you issuing a report that includes an opinion that is modified? Group of answer choices You are unable to obtain the financial records of a foreign subsidiary which is material to the client. The financial statements are affected by a change in accounting principle due to a new FASB pronouncement. The group auditors for the engagement are relying on the work of component auditors. You have decided to emphasize the fact that the company has engaged in material amounts of related party transactions