Final answer:
A qualified opinion in an auditor's report indicates a scope limitation due to inadequacies in a company's computerized accounting records, and the report will specifically mention this limitation.
Step-by-step explanation:
When an auditor decides to issue a qualified opinion on a public company's financial statements due to a major inadequacy in its computerized accounting records, which prevents the application of necessary auditing procedures, the opinion paragraph of the auditor's report should clearly state that the qualification pertains to the limitation in the scope of the audit.
The qualification would indicate that, except for the effects of the matter to which the qualification relates, the financial statements present fairly, in all material respects, the financial position of the company. Therefore, the auditor's report will include language specifying that the qualification is due to the inadequacy in the accounting records which limited the auditor's ability to complete their audit procedures fully.