Restrictions Imposed by a Client Prohibited the Observation of Physical

Multiple Choice

Restrictions imposed by a client prohibited the observation of physical inventories that account for 35% of total assets.Alternative audit procedures for inventory were not feasible, although the auditor was able to obtain satisfactory evidence for all other items in the financial statements.The auditor should express

A) An "except for" qualified opinion referring to a departure from generally accepted accounting principles.
B) A disclaimer of opinion.
C) An unqualified opinion with a separate explanatory paragraph.
D) An unqualified opinion with an explanation in the scope paragraph.