When a publicly held company refuses to include in its audited financial statements any of the segment information that the auditor believes is required, the auditor should express a(n)

a. Unqualified opinion with a separate explanatory paragraph emphasizing the matter.

b. Qualified opinion because of inadequate disclosure.

c. Adverse opinion because of a significant uncertainty.

d. Disclaimer of opinion because of the significant scope limitation.

please explain the answer if possible