Under which of the following circumstances would a disclaimer of opinion on the entity's financial statements not be appropriate?

A	The entity refuses to permit its attorney to furnish information requested in an attorney letter.
B	The auditors are engaged after the date of the financial statements and are unable to observe physical inventories or apply alternative procedures to verify their balances.
C	The financial statements fail to contain adequate disclosure of related-party transactions.
D	The auditors are unable to determine the amounts associated with illegal acts committed by the entity's management.