Choice "B" is correct. An auditor should not sign a preprinted report form that includes statements that are inconsistent with the auditor's responsibility. Instead, the form should be revised or a separate, more accurate report should be attached.
Choice "c" is incorrect. Provided the form can be revised or a separate report can be attached, there is no need to withdraw from the engagement.
Choice "a" is incorrect. Qualified opinions relate to departures from GAAP and/or scope limitations, neither of which is the case here.
Choice "d" is incorrect. Even if the use of the report is restricted, an auditor should never sign a report including statements that are inconsistent with the auditor's responsibility.