Problem
1. When a client refuses to disclose material information in the financial statements or notes, the auditor of the financial statements should:
2. Provide the information in the audit report, if feasible, and qualify the opinion due to a limitation in the scope of the audit.
3. Provide the information in the audit report, if feasible, and qualify the opinion due to a departure from GAAP.
4. Issue a waiver of opinion because the client has interfered with the auditor's role in evaluating the adequacy of disclosure.
5. Issue an unmodified opinion, but inform the reader by including the information omitted from the audit report.