Question 18 2 pts Auditors should disclose the substantive reasons for expressing an adverse opinion on the entity's financial statements in the Adverse Opinion Section. o O the Basis for Adverse Opinion Section. the Auditor's Responsibilities for the Audit of the Financial Statements Section the footnotes to the financial statements. Question 19 2 pts When auditors qualify their opinion on the entity's financial statements because of inadequate disclosure, the auditors should describe the nature of the omission and modify the Qualified Opinion Section only. the Basis for Qualified Opinion Section only. the Auditor's Responsibilities for the Audit of the Financial Statements Section only. the Qualified Opinion Section and the Basis for Qualified Opinion Section Question 28 2 pts Issues that are communicated to an issuer's audit committee that involve challenging, subjective, or complex audit team judgments related to material accounts and disclosures are known as: Accounting estimates. Critical audit matters. Material audit judgments. Significant deficiencies