The auditor may consider issuing an unqualified report with an explanatory paragraph in each of the following circumstances except

Question 25 options:

A)	GAAP has been inconsistently applied

B)	there is substantial doubt as to whether the firm is a going concern

C)	there is a material departure from GAAP because following GAAP will make the financial statements misleading

D)	there is a material departure from GAAP