In which of the following circumstances will it be most likely that an adverse opinion is considered appropriate? A) 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. B) The statements are not in conformity with generally accepted accounting principles regarding pension plans. C) The auditor is not independent with respect to the enterprise being audited. D) A client-imposed scope limitation prevents the auditor from obtaining sufficient appropriate audit evidence