Final answer:
If there's a material scope restriction by the client affecting the fairness of financial statements, the auditor should issue a disclaimer of opinion since there isn't enough evidence to form a conclusion. The correct option is 1)
Step-by-step explanation:
If the scope restriction imposed by the client is so material that the overall fairness of the financial statements is in question, the auditor should issue a disclaimer of opinion. This is because the auditor does not have sufficient appropriate evidence to form a conclusion on the fairness of the financial statements. An adverse opinion is issued when the financial statements do not present fairly due to widespread or material misstatements. A standard unmodified opinion or an unmodified opinion with revised wording in the scope paragraph is not appropriate because both imply that the auditor has obtained all necessary information to conclude on the financial statements' fairness.