In which of the following circumstances will it be most likely that an adverse opinion is considered appropriate?

Multiple Choice

The statements are not in conformity with generally accepted accounting principles due to a departure from GAAP with an immaterial effect on the financial statements, but an effect expected to become material in the following year.

The statements are not in conformity with generally accepted accounting principles regarding leases.

A client$-$imposed scope limitation prevents the auditor from obtaining sufficient appropriate audit evidence.

The auditor is not independent with respect to the enterprise being audited.