24. An auditor has been unable to obtain the audited nancial report for the entity's major foreign subsidiary due to civil unrest in that country. The appropriate auditor's report is: A. an unmodied opinion on the consolidated accounts but a qualified opinion on the parent company's accounts. B. an unmodied opinion with an Emphasis of Matter paragraph. C. a qualified opinion or a disclaimer of opinion. D. a qualied opinion or an adverse opinion