Choice "B" is correct. The auditor should disclose the substantive reasons for expressing an adverse opinion in a separate basis for adverse opinion paragraph preceding the opinion paragraph.
Choice "d" is incorrect. There are no circumstances where any paragraph precedes the introductory paragraph.
Choice "c" is incorrect. An emphasis-of-matter paragraph follows the opinion paragraph when there is a change in accounting principle or when there is doubt as to going concern.
Choice "a" is incorrect. The auditor cannot include any type of explanatory material in the financial statements, which are the responsibility of management.