In Which One of the Following Instances Would an Auditor

In which one of the following instances would an auditor most likely issue an adverse opinion?

A) Management declines to present earnings per share in the income statement.
B) There is substantial doubt about the entity's ability to continue as a going concern.
C) There is a material dollar misstatement that is pervasive in the financial statements.
D) The client does not allow the auditor to send confirmations to its three largest customers.