please I need the answer to question 47

47 ISA 705 Modification to the opinion in the independent auditor's report identifies three possible types of modification. In which of the following circumstances would a disclaimer of opinion be issued? A The auditor concludes that the financial statements include misstatements which are material but not pervasive to the financial statements B The auditor concludes that the financial statements include misstatements which are both material and pervasive to the financial statements C The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion but has concluded that the possible effects of any undetected misstatements could be material but not pervasive D The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion and has concluded that the possible effects of any undetected misstatements could be both material and not pervasive NOTE: NO ANSWER TO 47. 48 The financial statements of Z Ltd include a receivables balance of GHS20,000 which the auditors do not believe will be recovered. Materiality has been set at GHS100,000. There are no other unadjusted misstatements