Restrictions imposed by an entity prohibited the observation of physical inventories, which accounted for 35 percent of total assets. Alternative auditing procedures were not feasible, although the auditors were able to examine satisfactory evidence for all other items in the financial statements. The auditors would most likely express Multiple Choice a qualified opinion on the entity's financial statements, referring to a departure from generally accepted accounting principles. a disclaimer of opinion on the entity's financial statements. an unmodified opinion on the entity's financial statements with an other-matter paragraph. an unmodified opinion on the entity's financial statements with a modification of the Auditor's Responsibilities for the Audit of the Financial Statements Section.