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The consolidated accounts of Paper show group profit of $34 million and net assets of $172 million. A wholly owned overseas subsidiary accounts for $30 million of the profit and $116 million of the total assets. Political unrest in the foreign country has made it impossible for the year-end audit of this subsidiary to take place. The most appropriate form of audit opinion is likely to be: A. Adverse. B. 'Except for'. C. 'Except for inability to obtain sufficient appropriate audit evidence'. D. A disclaimer. |