When will an auditor express an opinion containing the phrase “except for”? ( ) A. When the client refuses to provide for a probable income tax liability that is very material, or so material B. when there is a high degree of uncertainty associated with the client company’s future C. When he or she did not perform procedure sufficient to form an opinion on the valuation of accounts receivable which are material D. When the auditor is basing his or her opinion in part on the work done by another auditor