At the End of the Audit the Auditor Has Two

Multiple Choice

At the end of the audit the auditor has two issues outstanding. The first is a disagreement with those charged with governance concerning the use of an inappropriate valuation method for inventory (LIFO) . The second issue is
Significant uncertainty as to whether the entity will continue as a going concern, which is adequately disclosed in
The notes to the accounts. What type of audit opinion should the auditor express?

A) Qualified opinion with an Emphasis of Matter.
B) Unmodified opinion.
C) Qualified opinion.
D) Unmodified opinion with an Emphasis of Matter.