In which of the following circumstances wo expressing a qualified opinion or disclaiming opinion? 24. d an auditor usually choose between a. A client's lawyer refuses to sign the lawyer representation letter that has material b. A departure from generally accepted accounting principles that has material impact on e. An unreasonable justification for a change in accounting principle that has material d. An auditor is lack of independent. impact on users of audit report. users of audit report. impact on users of audit report