In accordance with the International Standards on Auditing resort external auditor to refrain from a statement of opinion in the case:

<p style="text-align:left;"><span><span>A -</span> <span>there is doubt</span> <span>in the continuity of</span> <span>the company</span></span></p> <p style="text-align:left;"><span> <span>B</span> <span>-</span> <span>provide</span> <span>evidence of</span> <span>manipulation</span> <span>in the financial statements</span></span></p> <p style="text-align:left;"><span> <span>C</span> <span>-</span> <span>there are limits</span> <span>on</span> <span>the scope of</span> <span>the audit process</span></span></p> <p style="text-align:left;"><span> <span>D</span> <span>-</span> <span>all of the</span> </span></p>