Cassidy Ltd, a Listed Company, Refuses to Separately Disclose Directors

Multiple Choice

Cassidy Ltd, a listed company, refuses to separately disclose directors' fees of $2.5 million on the basis that they believe they are quantitatively immaterial.Profit for the last year was $980 million.The auditor should issue a(n) :

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