What would be the outcome or procedures taken if a significant portion of the data of a company is located over seas and outside the juridiction or audit universe?

wouldn't it be a scope limiation resulting in a qualified opinion? What would be alternative procedures compensate? Would alternatie procedures be sufficent to prevent a limiation of scope?

How will the risk assesement be modify to account for lack of evidence?

Are there specfic rules and regulations that have to be considered? I know kn classified information a clearance would be required to review such information.