• Which of the following statements is not true?
• A qualified opinion or an adverse opinion may bring into question the reliability of the financial statements.
  
• A disclaimer of opinion indicates that one should not look to the auditor's report as an indication of the reliability of the statements.
  
• In some cases, outside accountants are associated with financial statements when they have performed less than an audit.
  
• A review is substantially less in scope than an examination in accordance with generally accepted auditing statements.
  
• The accountant's report expresses an opinion on reviewed financial statements.