1. Which of the following is least likely to result in explanatory language being added to an unqualified auditor's report on the financial statements of a client that sells jewelry through a retail store?
A. A decision by the auditor to emphasize that the client is a part of a larger organization.
B. Reliance placed upon a specialist to evaluate the diamonds.
C. A change from FIFO to specific identification accounting for inventory.
D. A question as to whether the client will be able to remain a going concern.