Under Which of the Following Set of Circumstances Might the Auditors

Multiple Choice

Under which of the following set of circumstances might the auditors disclaim an opinion?

A) The financial statements contain a departure from generally accepted accounting principles, the effect of which is material
B) The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion
C) There has been a material change between periods in the method of the application of accounting principles
D) Differences with management that lead to trust issues on the part of the auditor