When restrictions that significantly affect the scope of the audit are imposed by the client, the auditor generally should issue which of the following opinion?
AAdverse opinion
BDisclaimer of opinion
CUnqualified report with ‘an emphasis of matter’ paragraph;
DQualified opinion
Correct answer
D. Qualified opinion
Explanation
Qualified opinion is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.