. An auditor will most likely disclaim an opinion because of: 1. The client's failure to present supplementary information required by U.S. GAAP. 2. Inadequate disclosure of material information in the financial statements. 3. The client did not allow the auditor to interview key employees. 4. The qualification of an opinion by the other auditor of a subsidiary when responsibility has been divided. O 1 O2 o 3 04