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| While performing a review, information indicating that the entity being reviewed may lack the ability to continue as a going concern has come to the accountant’s attention. The client agrees that such a situation does exist, but refuses to add disclosures relating to it. What effect is this most likely to have the accountant’s review report? A. A qualified opinion should be issued, with modification of the opinion paragraph and addition of an explanatory paragraph. B. No effect, a standard unmodified (unqualified) report is appropriate. C. An adverse opinion should be issued, with modification of the opinion paragraph and addition of an explanatory paragraph. D. The report should indicate a departure from generally accepted accounting principles, with modification of the report’s third paragraph and addition of an explanatory paragraph. |