Under which of the following circumstances would the expression of a disclaimer of opinion be inappropriate?

a. Management refuses to allow the auditor to have access to the company's canceled checks and bank statements.

b. The auditor is unable to obtain the audited financial statements of a consolidated investee.

c. The company failed to make a count of its physical inventory during the year and the auditor was unable to apply alternative procedures to verify inventory quantities.

d. Management does not provide reasonable justification for a change in accounting principles.

【答案解析】D

Choice "d" is correct. If management does not provide reasonable justification for a change in accounting principles, the auditor would issue a qualified or adverse opinion, depending on materiality.

Choice "b" is incorrect. If the auditor is unable to obtain the audited financial statements of a consolidated investee, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.

Choice "c" is incorrect. If the company failed to make a count of its physical inventory during the year and the auditor was unable to apply alternative procedures to verify inventory quantities, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.

Choice "a" is incorrect. If management refuses to allow the auditor to have access to the company's canceled checks and bank statements, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.