Management of Hill Company has decided not to account for a material transaction in accordance with the provisions of GAAP. In setting forth its reasons in a note to the financial statements, management has clearly demonstrated that due to unusual circumstances the financial statements presented in accordance with the GAAP would be misleading. The auditor's report should include an emphasis-of-matter paragraph and contain a(an):
A."Except B."Subject C.Adverse D.Unmodified正确答案D
