The Directors of a Listed Company Refuse to Disclose Directors

Multiple Choice

The directors of a listed company refuse to disclose directors' remuneration of $400 000 on the basis that it is not material.Net profit after tax is $25 million and net assets are $100 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.