12. In which of the following circumstances would an auditor most likely express an adverseopinion?
(A) The CEO refuses to let the auditor have access to the board of director meeting minutes.
(B) Tests of controls show that the internal control structure is so poor that the auditor has toassess control risk at the maximum.
(C) Information comes to the auditor's attention that raises substantial doubt about the ability forthe client to continue as a going concern.
(D) The financial statements are not in conformity with the IFRS statement on losscontingencies.