Question: If the audit team is restricted from performing procedures to evaluate the effectiveness of an issuer's internal control over financial reporting, their report would express:

If the audit team is restricted from performing procedures to evaluate the effectiveness of an issuer's internal control over financial reporting, their report would express: a. A disclaimer of opinion. b. An unqualified opinion, with explanatory language describing the scope limitation. c. An adverse opinion. d. Either a qualified opinion or disclaimer of opinion, depending on the pervasiveness of the scope limitation
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