When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence, the auditor should issue a(n)

When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence, the auditor should issue a(n) 



A. "Subject to" qualified opinion.
B. Disclaimer of opinion.
C. Adverse opinion.
D. Unqualified/unmodified opinion with a separate explanatory/emphasis-of-matter paragraph.


Answer: Disclaimer of opinion.


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