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C is corrent because such deficiencies suggest the possibility of misstatement, and accordingly suggest the need for an increase in the assessment of control risk, with a corresponding increase in the scope of substantive procedures.
A is incorrect because significant deficiencies may, but generally do not, require withdrawal from the engagement.
B is incorrect because the significant deficiencies, by themselves, need not necessarily result in a disclaimer of opinion, although such an opinion is possible if the auditor determines that a very significant scope limitation is involved.
D is incorrect because significant deficiencies, by themselves, need not necessarily result in a qualified opinion, although a qualified opinion is possible if the auditor determines that a scope limitation is involved.