When a client declines to disclose essential information in the financial statements or notes, the auditor of the financial statements should:
A. Provide the information in the audit report, if practicable, and qualify the opinion because of a departure from GAAP.
B. Issue a disclaimer of opinion because the client has interfered with the auditor's function of assessing the adequacy of disclosure.
C. Provide the information in the audit report, if practicable, and qualify the opinion because of a limitation on the scope of the audit.
D. Issue an unmodified opinion, but inform the reader by including the omitted information in the audit report.
Answer: A
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