When Analyzing the Various Types of Audit Reports

When analyzing the various types of audit reports,

A) the unmodified opinion with an emphasis-of-matter paragraph is the most common type of report.
B) companies will generally make the appropriate changes to their accounting records to avoid a qualification by the auditor.
C) management is more concerned about a qualified report than a disclaimer report.
D) an adverse report is issued when the auditor is unable to form an opinion on the financial statements.

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