Under which of the following circumstances would a disclaimer of opinion not be appropriate? (1) The auditor is unable to determine the amounts associated with an employee fraud scheme. (2) Management...

Under which of the following circumstances would a disclaimer of opinion not be
appropriate?
(1) The auditor is unable to determine the amounts associated with an employee
fraud scheme.
(2) Management does not provide reasonable justification for a change in accounting
principles.
(3) The client refuses the auditor permission to confirm certain accounts receivable
or apply alternative procedures to verify their balances.
(4) The chief executive officer is unwilling to sign the management representation
letter.