ABC Inc.'s audit committee prohibited the auditor's expert access to its jewelry inventory to assist the auditor in gathering sufficient appropriate audit evidence in regard to the valuation of inventory. The committee explained that they were concerned about the validity of the experts credentials and whether there were adequate controls to stop the expert from replacing the precious stones with ones of lesser quality. The committee insisted that the auditor rely on the company's experts for the valuation of inventory. Which of the following statements best describes the affect of ABC Inc.'s actions on the type of audit report that can be issued? 

 a. Scope restriction of an immaterial amount 

b. GAAP departure of a material amount 

c. Scope restriction of a material amount 

d. GAAP departure of an immaterial amount