In which of the following circumstances would an auditor of financial statements be most likely to express an adverse opinion? O Information comes to the auditor's attention that raises substantial doubt about the entity's ability to continue in existence. The statements are not in conformity with FASB requirements regarding goodwill impairment. Tests of controls show that the entity's internal control is so poor that it cannot be relied upon. The chief executive officer refuses the auditor access to minutes of board of directors' meetings.

In which of the following circumstances would an auditor of financial statements be most likely to express an adverse opinion? Information comes to the auditor's attention that raises substantial doubt about the entity's ability to continue in existence. The statements are not in conformity with FASB requirements regarding goodwill impairment. Tests of controls show that the entity's internal control is so poor that it cannot be relied upon. The chief executive officer refuses the auditor access to minutes of board of directors' meetings