On which of the following matters would it not be appropriate for the auditors to report using an explanatory paragraph? Multiple Choice An updated opinion on comparative financial statements that differs from the opinion originally issued by the auditors. Procedures performed related to supplementary mineral reserve information required by the Financial Accounting Standards Board. A departure from GAAP that has a material, but not pervasive, effect on the financial statements. An indication that a predecessor auditor examined prior year's financial statements presented in comparative form