While social networking is practiced in MySpace and Facebook, its aspects are not found in Wikipedia and YouTube

A complete CAFR presents _____ statements to reflect its nonmajor funds whenever a nonmajor column is used in one of the fund statements.

Fill in the blank(s) with the appropriate word(s).

A client has an inappropriate method of accounting for its pension liability on the balance sheet. The resulting misstatement is material, but the auditor does not consider its effect to be pervasive. The auditor is unable to convince the client to alter its accounting treatment. The rest of the financial statements are fairly stated in the auditor's opinion. Which kind of audit report should the auditor issue under these circumstances?

a. Standard unqualified opinion b. Qualified opinion due to departure from GAAP c. Adverse opinion d. No opinion at all