In a compilation engagement, when the financial statements omit substantially all disclosures Group of answer choices The accountant should issue an adverse opinion, but only if the omission of disclosures appears to be intended to mislead users of the financial statements. The compilation report should include a paragraph that points out the omission and that the financial statements are not designed for those who are uninformed about such matters.. The accountant should issue an adverse opinion. The accountant should not issue a compilation report.