An Auditor Was Unable to Obtain an Audited Financial Report

Multiple Choice

An auditor was unable to obtain an audited financial report or other evidence supporting an entity's investment in a foreign subsidiary considered material to the financial report. Between which of the following opinions
Should the entity's auditor choose?

A) Qualified and disclaimer.
B) Qualified and adverse.
C) Disclaimer and unmodified with an Emphasis of Matter.
D) Adverse and unmodified with an Emphasis of Matter.