What type of audit report (unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion) should the auditors generally issue in each of the following situations? Explain.

a. Client-imposed restrictions limit significantly the scope of the auditors' procedures.

b. The auditors decide to make reference to the report of another CPA firm as a basis, in part, for the auditors' opinion.

c. The auditors believe that the financial statements have been presented in conformity with generally accepted accounting principles in all respects, except that a loss contingency that should be disclosed through a note to the financial statements is not included.