Which statement is True? Question 31 options: According to the AICPA audit reporting principles, the auditor provides positive assurance that the financial statements are free of errors, either intentional or unintentional An audit firm can issue a disclaimer of opinion because of an inability to obtain sufficient appropriate evidence If the firm auditing a company realizes that it is not independent with respect to the client, it will issue a disclaimer ofopinion based on the inherent GAAP violation imposed by the audit firm. The failure of a client to include a statement of cash flows will result in the issuance of a disclaimer of opinion by the auditor