I have performed a limited scope audit based on the reliance of a SAS 70 certification. I thought we were to issue a qualified opinion based on inability to apply audit procedures. Or do we issue a disclaimer of opinion? I'm having trouble deciphering the rules. Any clarification would be greatly appreciated. Thanks!

A disclaimer of opinion is issued when a limited scope audit is performed. A qualified opinion is issued when certain issues are not in full conformity with GAAP or OCBOA.