Which statement is most correct regarding the opinion on internal controls over financial reporting $($ICFR$)?$

Select answer from the options below

The opinion is only modified if one or more material misstatements are identified.

The opinion is only modified if there is a restriction on the scope of the auditor$$s work.

The opinion is only modified if one or more material weaknesses in ICFR are identified.

The opinion is modified if one or more material weaknesses in ICFR are identified or there is a restriction on the scope of the auditor$$s work.