Which of the following situations will not result in modification of the auditor's report because of a scope limitation?

Which of the following situations will not result in modification of the auditor's report because of a scope limitation? 



A. Restriction imposed by the client.
B. Reliance placed on the report of another auditor.
C. Inability to obtain sufficient appropriate evidential matter.
D. Inadequacy in the accounting records.


Answer: Reliance placed on the report of another auditor.


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