Choice "D" is correct. The scenario above indicates a material departure from GAAP that is neither necessary nor justified by the client. When a misstatement is both material and pervasive, the auditor should issue an adverse opinion. Choice "c" is incorrect. A misstatement that is both material and pervasive is too significant to justify a qualified opinion. Choice "a" is incorrect. An unmodified opinion cannot be issued because the financial statements are not fairly presented in conformity with GAAP. Choice "b" is incorrect. A disclaimer opinion would not be used by the auditor for the above scenario as there are no apparent scope limitations to inhibit the auditor from rendering an opinion.