Which of the following auditors would need to issue a disclaimer of opinion?

Miguel - Unable to conduct a full audit due to the client's refusal to provide access to the company's financial records.

Abe - Has limited time to complete an audit, so performs a brief check of each department

India - Has noticed that the company she is auditing has adopted a new set of accounting rules unusually early.

Sean - Discovers during an audit that the company has overstated the value of its assets.