Which of the following would be considered a change that affects consistency and requires an explanatory paragraph?When the entity fails to include information that is necessary for the fair presentation of financial statements in the body of the statements or in the related footnotes, it is the responsibility of the auditor to present the nature and impact of the faulty accounting or misstatement in the auditor's report and express a(n): Multiple Choice qualified opinion or a disclaimer of opinion. qualified opinion or an adverse opinion. adverse opinion or a disclaimer of opinion. qualified opinion or an unqualified opinion