When financial statements are presented that are not in conformity with generally accepted accounting principles, an auditor may issue a(an)...

5.   When financial statements are presented that are not in              conformity with generally accepted accounting principles, an      auditor may issue a(an)                                        

              "Except for"              Disclaimer  

                opinion               of an opinion             

     a.        Yes                     No    

     b.        Yes                     Yes                

     c.        No                      Yes                    

     d.        No                      No