13. The entity's accounting records have been destroyed. What form of qualification of the audit report would normally be appropriate in this situation? A) Qualified opinion - disagreement B) Qualified opinion - limitation of scope C) Qualified opinion-adverse opinion D) Disclaimer of opinion 14. Which of the following statement is correct? A) If the planned detection risk is reduced, the amount of evidence to be accumulated will decrease. B) If the inherent risk is increased, the amount of evidence to be collected should remain the same. C) If the planned detection risk is reduced, the amount of evidence to be accumulated will increase. D) If the inherent risk is increased, the amount of evidence to be collected will decrease