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A is corrent because scope limitations relating to such a pervasive portion of the financial statements are likely to result in a discalimer of opinion.
B is incorrect because an unmodified opinion is expressed by an auditor when his audit has provided a reasonable basis for the opinion that the financial statements are fairly presented in accordance with GAAP. Such an opinion cannot be expressed (with or without modification of the scope paragraph) because of the magnitude of the scope limitation described in this question. The auditor could not provide the necessary reasonable basis for an unmodified opinion.
C is incorrect because the pervasive nature of the scope restriction makes a qualified opinion unlikely.
D is incorrect because an unmodified opinion is expressed by an auditor when his audit has provided a reasonable basis for the opinion that the financial statements are fairly presented in accordance with GAAP. Such an opinion cannot be expressed (with or without an emphasis-of-matter paragraph) because of the magnitude of the scope limitation described in this question. The auditor could not provide the necessary reasonable basis for an unmodified opinion.