The accounting firm of Aschari and Di Tomaso was engaged to perform an audit of the financial statements of Pammenter Inc. During the audit, Pammenters senior managers refused to give the auditors the information they needed to confirm any of the accounts receivable. As a result, Aschari and Di Tomaso were not able to confirm the accounts receivable balance. However, they did not encounter any other problems during the audit.

what type of audit opinion could be issued?(More than one option can be used)

a. Unmodified

b. Unmodified with emphasis of matter paragraph regarding the confirmation of accounts receivable

c. Qualified due to a scope limitation

d. Qualified due to a GAAP departure

e. Adverse opinion

f. Disclaimer of opinion