In the Auditor's Report, the Principal Auditor Decides Not to Make

In the auditor's report, the principal auditor decides not to make reference to another CPA who audited an entity's subsidiary. The principal auditor could justify this decision if, among other requirements, the principal auditor

A) Issues an unqualified/unmodified opinion on the consolidated financial statements.
B) Learns that the other CPA issued an unqualified/unmodified opinion on the subsidiary's financial statements.
C) Is unable to review the other CPA's audit programs and working papers.
D) Is satisfied as to the other CPA's independence and professional reputation.