In Which of the Following Circumstances Would Auditors Be Most

In which of the following circumstances would auditors be most likely to express an adverse opinion?

A) The chief executive officer refuses to provide the auditors access to minutes of board of directors' meetings.
B) Tests of controls show that the entity's internal control is so ineffective that it cannot be relied upon.
C) The financial statements are not in accordance with generally accepted accounting principles regarding the capitalization of leases.
D) Information comes to the auditors' attention that raises substantial doubt about the entity's ability to continue as a going concern.