Management's Refusal to Furnish a Written Representation on a Matter

Management's refusal to furnish a written representation on a matter that the auditor considers essential constitutes:

A) prima facie evidence that the financial report is not presented fairly.
B) a violation of the Corporations Act 2001.
C) an uncertainty sufficient to preclude an unmodified opinion.
D) a scope limitation sufficient to preclude an unmodified opinion.