Where the auditor is unable to obtain sufficient appropriate evidence and the possible effects are both material and pervasive, the opinion is:
AQualified
BAdverse
CA disclaimer of opinionCORRECT
DUnmodified with emphasis
ICANAudit & AssuranceAudit Reports2021
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Toaster Teacher
Why the answer is C, and why the others tempt you.
A disclaimer is issued where the auditor cannot obtain sufficient appropriate evidence and the possible effects of undetected misstatements could be both material and pervasive.
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