When the financial statements contain a misstatement, the effect of which is material but not pervasive, the auditor should A. Disclaim an opinion and explain the effect of the misstatement in a disclaimer of opinion paragraph. B. Disclaim an opinion and describe the misstatement within the opinion paragraph. C. Qualify the opinion and include a basis for qualified opinion paragraph that describes the matter resulting in the qualification. D. Qualify the opinion and describe the misstatement within the opinion paragraph.