The Directors of a Listed Company Refuse to Disclose Directors

Multiple Choice

The directors of a listed company refuse to disclose directors' remuneration of $100 000 on the basis that it is not material. Net profit after tax is $20 million and net assets are $50 million. The appropriate auditor's report is:

A) unmodified with an Emphasis of Matter paragraph.
B) unmodified opinion.
C) a qualified opinion.
D) a disclaimer of opinion.