Final answer:
The subject of this question is Business and the grade level is College. The question is related to auditing and the potential impact of the inability to obtain evidence for a significant consolidated investee on the financial statements.
Step-by-step explanation:
The subject of this question falls under the topic of Business. The question is related to auditing and the auditor's inability to obtain evidence for a significant consolidated investee, which could have material implications on the balance sheet and income statement.