Which of the following opinions is appropriate when an auditor's only audit issue is that information in the client's records provides important insight into the company's financial position, but disclosing this information is NOT required by GAAP and the client does NOT disclose the information? Disclaimer of opinion because of a client-imposed scope limitation Unmodified opinion with an emphasis-of-matter paragraph. Qualified opinion because of lack of disclosure. Adverse opinion because of lack of disclosure