B is corrent because language such as that quoted in this question is used in an adverse opinion. Such an opinion is appropriate when financial statements are considered to be misleading.
A is incorrect because material uncertainties result in either an unmodified opinion with an emphasis-of-matter paragraph or a disclaimer of opinion. Neither of these types of opinions modify the opinion paragraph in the manner described in the question.
C is incorrect because inconsistency is most likely to result in an unmodified report with an additional emphasis-of-matter paragraph. Such a report would not modify the language of the opinion paragraph.
D is incorrect because if an accountant disagrees with the presentation of financial statements based on prospective financial information, his report includes an adverse opinion that states such financial statements are not presented in conformity with guidelines established by the AICPA.
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