In Which of the Following Circumstances Is an Auditor Most

Multiple Choice

In which of the following circumstances is an auditor most likely to express a disclaimer of opinion?

A) The chief executive officer refuses the auditor access to minutes of board of directors' meetings.
B) Tests of controls show that the entity's internal control system is so poor that it cannot be relied upon.
C) The financial statements are not in accordance with the CPA Canada Handbook regarding the capitalization of leases.
D) Information comes to the auditor's attention that raises substantial doubt about the entity's ability to continue as a going concern.