HomeSSCWhen restrictions that significantly affect the scope of the audit are imposed by the client, the auditor generally should issue which of the following opinion? 157. When restrictions that significantly affect the scope of the audit are imposed by the client, the auditor generally should issue which of the following opinion?By Admin / October 4, 2025 A. Qualified opinion B. Disclaimer of opinion C. Adverse opinion D. Unqualified report with ‘an emphasis of matter’ paragraph; ✅ The correct answer is option A.