In Which One of the Following Instances Would an Auditor

Multiple Choice

In which one of the following instances would an auditor not issue a disclaimer of opinion?

A) The auditors are not invited to observe the periodic inventory at year-end.
B) There are significant misstatements in the financial statements.
C) There is a significant limitation on the scope of the engagement.
D) There is insufficient evidence for the auditor to form an opinion on the fairness of the financial statements.