The auditor should state the reasons for his reservations in audit report andshould try to quantify the effect on them. This should be done in case he has expressed _ i) A qualified opinion ii) an unqualified opinion with emphasis of matter paragraph iii) An adverse opinion IV) a disclaimer of opinion

• A. i) only
• B. i) and (iv) only
• C. i), iii) and (iv) only
• D. All of the above