Under GAAS an auditor opinion must explicitly state the following: GAAP has been consistently applied to the financial statements presented. Audit evidence obtained is sufficient and appropriate and provide a basis for our audit opinion. The company audited is not a going going concern. All of the answers provided are explicitly stated in the audit opinion. Under which of the following conditions can a disclaimer of opinion never be issued? The entity's going-concern problems are highly material and pervasive. The entity does not allow auditors access to evidence about important accounts. The auditors and the client have a disagreement over audit fees. The auditors determine that the entity uses an inventory costing method that not GAAP Fraud risk factors are events or conditions that indicate which of the following? An opportunity to carry out fraud An attitude or rationalization that justifies a fraudulent action. An incentive or pressure to perpetrate fraud. All of the answers provided