Answer to MCQ is "B"
Explanation

it is possible to give disclaimer even after getting sufficient and appropriate evidence.

Debt trap: ICAI reports slams IL&FS statutory auditors
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Srinivasan Venkatakrishnan: The unusual chartered accountant
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CA Final & Foundation / CPT results are likely to be
declared on Wednesday, the 23rd January 2019 around 6.00 P.M.


https://resource.cdn.icai.org/53630icai-examresultjan19.pdf

DNA MONEY EXCLUSIVE - PNB fraud undetected due to late auditor appointment: ICAI
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Specialisation takes a student a notch higher, says Mayur Joshi, Pune-based forensic accountant
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Banks collected over Rs 10,000 crore from customers for not maintaining minimum balance in 3 and a half years.
http://bit.ly/2RLdJxt
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Sebi attaches 381 properties of Samruddha Jeevan Foods
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HR boss ‘pays’ salary to two ex-staffers for 7 years, gyps company of Rs 92 lakh
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Half a dozen firms under Sebi's glare after sharp decline in share prices
http://bit.ly/2T51jxO
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PwC uses drone to assist audit in global first
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Spl audit finds Reid&Taylor promoters defrauded co of Rs 3,524 cr
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PAN card fraud: Man gets Rs 3 crore income tax notice - Times of India
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Internal auditor must be first to know about any wrongdoings in Sun Pharma: Ex-Sebi ED JN Gupta.
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