When an issuer refuses to include in its audited financial statements any of the segment disclosures that the auditor believes are required, the auditor should express a(n)

A. Unmodified opinion with an emphasis-of-matter paragraph.
B. Qualified opinion because of inadequate disclosure.
C. Adverse opinion because of a significant uncertainty.
D. Disclaimer of opinion because of the significant scope limitation.

Ans: B. Qualified opinion because of inadequate disclosure.

Business

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