When Qualifying an Opinion Because of an Insufficiency of Audit

When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the $\begin{array}{lcc}& \text {Auditor's Responsibilities for}& \text {Notes to the}\\& \text {the Audit of the Financial}& \text {Financial}\\& \text {Statements Section}& \text {Statements}\end{array}$
A. $\begin{array}{lcc}&&&&& \text { Yes } &&&&&&&& \text { Yes } \\\end{array}$
B. $\begin{array}{lcc}&&&&& \text { Yes } &&&&&&&& \text { No } \\\end{array}$
C. $\begin{array}{lcc} &&&&& \text { No } &&&&&&&& \text { Yes } \\\end{array}$
D. $\begin{array}{lcc} &&&&& \text { No } &&&&&&&& \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D