The Refusal of an Entity's Attorney to Provide a Representation

Multiple Choice

The refusal of an entity's attorney to provide a representation on the legality of a particular act committed by the entity is generally:

A) sufficient reason to issue a "subject to" qualified opinion.
B) considered to be a scope limitation.
C) insufficient reason to modify the auditor's report because of the attorney's obligation of confidentiality.
D) proper grounds to withdraw from the engagement without further consideration.