SCOTT INSTRUMENTS <SCTI> GETS QUALIFIED AUDIT Scott Instruments Corp said its independent public accountants qualified the report on Scott's 1986 financial statements because of its weak financial condition. The report indicates the realization of the company's assets is dependent on it obtaining enough working capital to finance operations and additional funds to meet other liabilities, among other things. These factors indicate the company may be unable to continue its existence. Earlier, Scott reported a 1986 loss of 1.9 mln dlrs compared to a loss of almost 2.2 mln dlrs in 1985. Total assets were nearly 1.1 mln dlrs at year end, down from 1.2 mln dlrs the prior year.