You were appointed as auditor of ABC Company. While performing the audit, you noticed a large balance of accounts receivable. Based on your judgment, this amount is material and may have compromised the fairness of the entire financial statement. You intended to perforr a further review of the accounts receivable balance and would like to make a confirmation with the customers. However, when you ask for access to the customers i order to do the confirmation of balances an requested for related documents to be reviewed, management firmly denied your request. Hence, there is limitation of scope because you cannot validate the balance of the accounts receivable. In this situation, what type of audit report could you possibly give to ABC Company? a. Qualified opinion O b. Unqualified opinion C. Disclaimer of opinion O d. Adverse opinion