If Management Refuses to Furnish Certain Written Representations That the Auditor

Multiple Choice

If management refuses to furnish certain written representations that the auditor believes are essential,which of the following is appropriate?

A) The auditor can rely on oral evidence relating to the matter as a basis for an unmodified (unqualified) opinion.
B) The client's refusal does not constitute a scope limitation that may lead to a modification of the opinion.
C) This may have an effect on the auditor's ability to rely on other representations of management.
D) The auditor should issue an adverse opinion because of management's refusal.