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A is corrent because management’s refusal to furnish such written representations constitutes a scope limitation which is sufficient to preclude an unmodified opinion. In addition, the auditor should consider whether s/he can rely on other representations of management.
B is incorrect because the auditor is not in a position to evaluate whether specific information lacking is correct or incorrect. Accordingly, a qualified opinion or a disclaimer would be appropriate.
C is incorrect because such refusal does constitute a scope limitation. Refer to the correct answer explanation.
D is incorrect because the written evidence is considered necessary.