An auditor decides to express a qualified opinion on an entity's financial statements because a major inadequacy in its computerized accounting records prevents the auditor from applying necessary procedures. The opinion paragraph of the auditor's report should state that the qualification pertains to

A. A client-imposed scope limitation.
B. A departure from generally accepted auditing standards.
C. The possible effects on the financial statements.
D. Inadequate disclosure of necessary information.

Ans: C. The possible effects on the financial statements.