The Refusal of an Entity's Attorney to Provide a Representation

Multiple Choice

The refusal of an entity's attorney to provide a representation on the legality of a particular act committed by the entity is generally

A) Sufficient reason to issue a "subject to" qualified opinion.
B) Considered to be a scope limitation.
C) Insufficient reason to modify the auditor's report because of the attorney's obligation of confidentiality.
D) Proper grounds to withdraw from the engagement without further consideration.