For questions 88 to 90, match the audit reports with their description: Audit Reports 88. Qualified Opinion 89. Adverse opinion 90. Disclaimer of opinion (Can use the audit reports once, more than once or not at all) Descriptions A. Financial statements are not fairly presented B. Auditor unable to determine the overall fairness of the financial statements C. States that, except for the effects of the matter to which the qualification relates - the financial statements are fairly presented