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An auditor issues a qualified opinion primarily when there are certain limitations in the scope of the audit that prevent them from obtaining sufficient appropriate audit evidence to form an opinion on the financial statements. This limitation could arise from various circumstances, such as not being able to perform certain audit procedures due to management restrictions or access issues to relevant information.

When auditors encounter conditions that impair their ability to gather AUDIT evidence, they may issue a qualified opinion indicating that, except for the effects of the matter that caused the scope limitation, the financial statements are presented fairly. This type of opinion highlights the specific areas where evidence was lacking while still providing an overall impression of the statements' fairness, thus signaling to users that there are uncertainties impacting the reliability of the financial statements.

In the context of the other options, while minor errors or issues with management’s cooperation can lead to comments in the audit report, they typically do not directly result in a qualified opinion unless they impede the audit's capacity to form a clear conclusion entirely. Insufficient evidence may lead to a qualified opinion, but it is often more closely linked to scope limitations. Therefore, scope limitation is the specific reason that aligns with the issuance of a qualified opinion in this scenario.