A limitation on the scope of an audit sufficient to preclude an unmodified opinion is most likely to result when management
A.	Is unable to obtain audited financial statements supporting the entitys investment in a foreign subsidiary.
B.	Refuses to disclose in the notes to the financial statements related party transactions authorized by the board of directors.
C.	Does not attend discussions held among the audit team about the susceptibility of the financial statements to material misstatements.
D.	Fails to correct a significant deficiency in internal control communicated to the audit committee after the prior years audit.