Which of the following circumstances generally gives rise to the issuance of a report that includes an opinion that is not modified?

The auditor is unable to obtain sufficient appropriate audit evidence.

The group auditors for the engagement are relying on the work of the component auditors.

The financial statements are affected by a change in accounting principle due to a new FASB pronouncement.

The auditors have chosen to emphasize the fact that the company has engaged in significant numbers of related party transactions.