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D is corrent because either a qualified opinion or a disclaimer of opinion due to a scope limitation is appropriate when the auditor is unable to obtain the audited financial statements of a significant subsidiary.
A is incorrect because an unmodified opinion may be issued on income tax basis statements.
B is incorrect because an unmodified opinion may be appropriate when there are significant deficiencies in internal control if the auditor is able to perform adequate substantive procedures.
C is incorrect because other procedures may be appropriate when analytical procedures indicate that the current year balances are not comparable to prior years.