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