Frazier LLC is an audit firm. In 2017, Frazier audited the financial statements of Charlie Corp. (FY 2017). At the closing of the audit, two issues remained pending: (i) Charlie Corp. has changed its inventory method in the midst of the fiscal year, and (ii) the management of Charlie Corp. refused to disclose the method used to value their financial investments. Under these circumstances, what type of audit opinion shall Frazier LLC express?

(a) A qualified opinion with an Emphasis of Matter paragraph

(b) An unqualified opinion

(c) A disclaimer

(d) An unqualified opinion with an Emphasis of Matter paragraph Answer