A limitation on the scope of an audit sufficient to preclude an unqualified opinion will usually result when management

a. Presents financial statements that are prepared in accordance with the cash receipts and disbursements basis of accounting.

b. States that the financial statements are not intended to be presented in confor¬ mity with generally accepted accounting principles.

c. Does not make the minutes of the Board of Directors’ meetings available to the auditor.

d. Asks the auditor to report on the balance sheet and not on the other basic financial statements.