An Auditor Has Been Unable to Obtain the Audited Financial

Multiple Choice

An auditor has been unable to obtain the audited financial report for the entity's major foreign subsidiary due to civil unrest in that country.The appropriate auditor's report is:

A) an unmodified opinion on the consolidated accounts but a qualified opinion on the parent company's accounts.
B) an unmodified opinion with an Emphasis of Matter paragraph.
C) a qualified opinion or a disclaimer of opinion.
D) a qualified opinion or an adverse opinion.