An Audit Client Has Refused to Allow the Auditors to Perform

Multiple Choice

An audit client has refused to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available.The circumstance would normally result in the issuance of:

A) A disclaimer of opinion.
B) An adverse opinion.
C) A standard unmodified opinion with a qualified scope paragraph.
D) An unmodified report with an emphasis-of-matter paragraph.