If the auditor disagrees with management on a material but not pervasive matter, the opinion is:
AUnqualified
BQualified ('except for')CORRECT
CAdverse
DDisclaimer
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
ISA 705: qualified opinion is used where misstatements are material but not pervasive.
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