Choice "B" is correct. The opinion paragraph in an adverse opinion should state that, in the auditor's opinion, because of the significance of the matter(s) described in the basis for adverse opinion paragraph, the financial statements are....
Choice "c" is incorrect. The principal effects of the departure from GAAP are not included in the opinion paragraph.
Choice "a" is incorrect. The "substantive reasons for the financial statements being misleading" are discussed in the basis for adverse opinion paragraph, not the opinion paragraph.
Choice "d" is incorrect. Scope limitations pertain to disclaimers of opinion, not adverse opinions. (It is very important to memorize the qualifying phrases in the qualified, adverse, and disclaimer of opinions.)