When a Client Declines to Include a Statement of Cash

Multiple Choice

When a client declines to include a statement of cash flows in its financial report, the auditor's report will usually:

A) include a separate paragraph that summarises the company's financing and investing activities.
B) contain either a qualified or adverse opinion because of inadequate disclosure.
C) refer to the scope limitation.
D) contain either a qualified opinion or a disclaimer of opinion on the basis of the uncertainty caused by this disagreement with those charged with governance.