10. Which of the following auditing opinions should an auditor issue if the auditors had some reservations about one or two parts of the financial statements of the company? a. Unqualified Opinion b. Qualified Opinion c. Adverse Opinion 11. The Sarbanes-Oxley Act resulted in a. The creation of the PCAOB b. Management must certify the accuracy of financial information c. Mitigation of the rise of unethical behaviors in business d. All the above