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D is corrent because this is a scope limitation and a scope limitation will ordinarily result in either a qualified opinion or a disclaimer of opinion based on the importance of the representations. 
A is incorrect because the situation involves a scope limitation, not an uncertainty.  An uncertainty, as used in the standards, only relates to estimates of events’ outcomes and not to other management representations which the auditor may question.
B is incorrect because the auditor is unlikely to know whether adequate disclosure exists in such circumstances due to his/her overall uncertainty.
C is incorrect because an adverse opinion is not appropriate when the auditor has been unable to resolve his/her uncertainty.