Restrictions Imposed by a Client Prohibited the Observation of Physical

question 3

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.