Final answer:
Option B, Reliance placed upon the report of component auditors, is least likely to result in a qualified opinion due to a scope limitation, as it's common practice for auditors to depend on the work of component auditors in certain cases.
Step-by-step explanation:
The question asks which scenario is least likely to result in the qualification of the auditors' opinion due to a scope limitation. Among the options listed, B. Reliance placed upon the report of component auditors is the least likely to lead to a qualified opinion because auditors regularly rely on the work of other auditors when those auditors are responsible for auditing components of the larger entity. It's a typical practice in auditing, particularly for consolidated financial statements, where components are based in different locations.
Auditors' qualifications are often due to reasons such as A. Scope limitations imposed by the client, C. Inability to obtain sufficient appropriate audit evidence, and D. Inadequate accounting records. These factors directly prevent auditors from obtaining the necessary evidence to form a complete opinion. However, when reliance is on a component auditor's report that is following the same auditing standards, it is generally not sufficient grounds for a scope limitation qualification, provided the principal auditor is satisfied with the component auditor's work and there are no other issues.