situation that may include client-imposed restrictions upon the audit, restrictions beyond the client's control, or the existence of other conditions precluding necessary auditing procedures. Client-imposed restrictions commonly limit the observation of inventories and the confirmation of accounts receivable. Time elements, geographical distances, and disappearances of evidence may prevent audit observation. All of these limitations in the scope of the audit may hamper the statement of an auditor's unqualified opinion as to the financial state of the enterprise.