Your Audit Client Has Not Written Inventory Down to Net

Multiple Choice

Your audit client has not written inventory down to net realisable value in accordance with approved accounting standards.The write-down would reduce current assets by 8 per cent and net profit before income tax by 12 per cent.What type of auditor's report should you issue?

A) An unmodified opinion with an Emphasis of Matter paragraph.
B) A disclaimer of opinion.
C) An adverse opinion.
D) A qualified opinion.