There is a violation of generally accepted accounting principles that does not cause the basic…

An adverse opinion is most likely to be rendered when:

a. Fund financial statements are presented along with government-wide statements in the basic financial statements.

b. There is a violation of generally accepted accounting principles that does not cause the basic financial statements to be materially misstated.

c. The auditor is not independent of the government being audited.

d. The government issues a stand-alone consolidated report.