Which of these would be considered a scope limitation?

i. The client would not permit confirmation of receivables with their best customers for fear of annoying the customers.

ii. The auditor is appointed to the engagement too late to observe the client's counting of the inventory.

iii. The auditor is forced to call upon an outside expert to properly value antiques that are held in the client's vault as investments.

A. (i) and (ii) only.

B. (i) and (iii) only.

C. (ii) and (iii) only.

D. (i), (ii) and (iii).