Which of the following is not a situation that would require an explanation paragraph in an unqualified/unmodified report?

a. The auditor decides to refer to the report of other auditors as the basis, in part, for the auditors own report.

b. There is substantial doubt about the companys ability to continue as a going concern.

c. The auditor performs an integrated audit and issues separate reports on the companys financial statements and internal control over financial reporting.

d. The auditor is unable to apply necessary procedures because of a client imposed restriction.