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B is corrent because the opinion paragraph of an adverse opinion should refer to a separate basis for modification paragraph which discusses the basis for the opinion rendered.
D is  incorrect because the auditor (not the client) should disclose all substantive reasons for the adverse opinion and the principal effects on the financial position and results of operations.
A is  incorrect because no mention of the nonconformity with GAAP is made in the scope paragraph.
C is incorrect because adverse opinions are issued only when the financial statements taken as a whole are not presented fairly per GAAP. Generally there is no need for reference to consistency, unless the auditor has specific exceptions as to consistency.
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