When analyzing the various types of audit reports,

A)

companies will generally make the appropriate changes to their accounting records to avoid a qualification by the auditor.

B)

management is more concerned about a qualified report than a disclaimer report.

C)

an adverse report is issued when the auditor is unable to form an opinion on the financial statements.

D)

the unmodified opinion with an emphasis-of-matter paragraph is the most common type of report.