If there are limits on the scope of the audits, the type of auditor's opinion in this case and in accordance with international standards is: -

<p style="text-align:left;"><span><span>A -</span> <span>qualified opinion</span></span></p> <p style="text-align:left;"><span> <span>B</span> <span>-</span> <span>the opposite</span> <span>opinion</span></span></p> <p style="text-align:left;"><span> <span>C</span> <span>-</span> <span>refrain from</span> <span>a statement</span> <span>of opinion</span></span></p> <p style="text-align:left;"><span> <span>D -</span> <span>None of the</span> </span></p>