If management makes an adverse assessment of internal control because of a material weakness (i.e., "internal control over financial reporting is not effective") and the auditor agrees with the assessment, the auditor would issue

a. An adverse opinion.

b. An unqualified opinion on management's assessment and an adverse opinion on the operating effectiveness of internal control over financial reporting.

c. A disclaimer.

d. An adverse opinion on management's assessment and an unqualified opinion on the operating effectiveness of internal control over financial reporting. p-986