5

In which oi the following ciccumstances would an auditor most likely express an adverse opinion? a. Tests of controls show that the internal controi structure is so poor that the auditor has to assess control risk at the maximum. b. Information comes to the auditor's attention that raises substantia doubt about the ability for the client to continue as a going concern. O c. The firanc al staternents are not in conformity with the FASB statement on loss contingencies. C) d. The CEO refuses to let the auditor have access to the board of director meeting minutes.