問(wèn)題：The consolidated accounts of Paper Co show group profit of $34 million and net assets of $172 million. A wholly owned overseas subsidiary accounts for $30 million of the profit and $116 million of the total assets.
　　Political unrest in the foreign country has made it impossible for the year end audit of this subsidiary to take place. The most appropriate form of audit opinion on the group accounts is likely to be:
　　A. Qualified - 'except for' a material misstatement
　　B. Unmodified
　　C. Disclaimer of opinion
　　D. Adverse
　　答案：The correct answer is:Disclaimer of opinion.
　　解析：The auditor is unable to form an opinion on the accounts of a subsidiary that contributes 80% of profit.
　　This inability to obtain sufficient appropriate audit evidence has a pervasive impact on the group accounts.