B is corrent because when restrictions that so significantly limit the scope of the audit are imposed by the client, the auditor generally will be required to disclaim an opinion on the financial statements.
A is incorrect because the auditor issues an adverse opinion when the financial statements are not presented fairly in conformity with generally accepted accounting principles. In this case, the auditor does not know whether there is a departure from generally accepted accounting principles.
C is incorrect because it is clearly indicated that the minutes are essential. An auditor would not issue an unmodified opinion when the client does not permit essential information to be reviewed.
D is incorrect because this is a significant client-imposed scope restriction that may indicate possible material and pervasive misstatements—therefore, a qualified opinion is not the best reply.
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