Under which of the following circumstances would a disclaimer of opinion not be appropriate? Group of answer choices a.

[answerhappygod]

Under which of the following circumstances would a disclaimer of
opinion not be appropriate?
Group of answer choices
a. The auditor is engaged after fiscal year‐end and is unable to
observe physical inventories or apply alternative procedures to
verify their balances.
b. The auditor is unable to determine the amounts associated
with illegal acts committed by the client's management.
c. The financial statements fail to contain adequate disclosure
concerning related-party transactions.
d. The client refuses to permit its attorney to furnish
information requested in a letter of audit inquiry.