With regard to disclosures in the financial statements

Group of answer choices

inadequate disclosures are a GAAP departure and require the addition of a paragraph to the audit report

the audit report should always explicitly discuss whether disclosures are adequate.

the audit report should not mention disclosures because they only provide supplementary information and investors are primarily interested in the amounts in the statements.

inadequate disclosures are a GAAP departure and are addressed in the opinion paragraph without the addition of a separate paragraph.