An Auditor Decides to Issue a Qualified Opinion on an Entity's

Multiple Choice

An auditor decides to issue a qualified opinion on an entity's financial statements because a major inadequacy in its computerized accounting records prevents the auditor from applying necessary procedures. The opinion paragraph of the auditor's report should state that the qualification pertains to:

A) A client-imposed scope limitation.
B) A departure from generally accepted auditing standards.
C) The possible effects on the financial statements.
D) Inadequate disclosure of necessary information.