Choice "B" is correct. The inability to obtain audited financial statements of a consolidated investee represents a scope limitation which may result in either a qualified opinion or a disclaimer of opinion.
Choice "a" is incorrect. A material change in accounting principles between periods is disclosed in an emphasis-of-matter paragraph added to an otherwise unmodified opinion.
Choice "d" is incorrect. Omission of selected quarterly data required by SEC regulations is disclosed in an emphasis-of-matter paragraph added to an otherwise unmodified opinion.
Choice "c" is incorrect. Emphasis of a matter is disclosed in an additional paragraph added to an otherwise unmodified opinion.