12. Bill Adams, CPA, accepted the audit engagement of Kelly Company. During the audit, Adams, became aware of his lack of competence required for the engagement. What is this an example of? a. A lack of Independence in Fact b. A lack of independence in Appearance c. A lack of due care d. An unethical situation 13. In \#12, what should Bill Adams do when he discovers he lacks competence? a. disclaim an opinion b. issue an adverse opinion c. suggest that Kelly Company engage another CPA to perform the atdit d. rely on the competence of the client's personnel