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B is corrent because a lack of reasonable justification for a change in accounting principle is a departure from GAAP, and such departures require either a qualified or adverse opinion.
A is incorrect because a scope limitation (a lack of physical inventory count, combined with inadequate auditor alternative procedures) results in either a qualified opinion or a disclaimer of opinion.
C is incorrect because a management-imposed scope limitation (lack of access to client records) will result in a disclaimer of opinion.
D is incorrect because a scope limitation (investee financial statement availability) results in either a qualified opinion or a disclaimer of opinion.