If the financial statements include an income statement and a balance sheet but exclude the statement of cash flows, the auditors

A.

should issue a qualified opinion due to the departure from GAAP.

B.

should include the statement of cash flows, modify the report, and issue an unqualified opinion.

C.

can issue an unqualified report.

D.

should issue a qualified opinion because the missing statement of cash flows constitutes a scope limitation.