Which of the following auditor concerns most likely would be so serious that the auditor would conclude

Which of the following auditor concerns most likely would be so serious that the auditor would conclude that a financial statement audit cannot be performed?

A. Management has imposed a restriction that the auditor believes will result in a qualified opinion.

B. A portion of supporting evidence stored at an off - site storage facility was destroyed by a hurricane.

C. The CPA lacks experience in the client's operations and industry.

D. There is substantial risk of management intentionally manipulating accounting records.

Answer: D