Which of the following circumstances generally results in the issuance of a report that includes an opinion that is modified?

A. The auditor is unable to obtain the financial records of a foreign subsidiary which is material to the client.
B. The group auditors for the engagement are relying on the work of component auditors.
C. The financial statements are affected by a change in accounting principle due to a new FASB pronouncement.
D. The auditors have decided to emphasize the fact that the company has engaged in material amounts of related party transactions.