Choice "A" is correct. An adverse opinion is rendered when there is a departure from GAAP, which is not the case in this question.
Choice "d" is incorrect. An unmodified opinion would be rendered if the effect on the financial statements were immaterial, or if acceptable alternative procedures could be performed.
Choice "b" is incorrect. A qualified opinion may be issued due to a material scope limitation.
Choice "c" is incorrect. A disclaimer of opinion may be issued due to a highly material scope limitation.
