16. Which type of audit report, when changes in the market during the year,resulted in a significant decrease in the demand for their products, which are now being sold significantly below cost. The client refuses to write-off the products or to increase the reserve for obsolescence. a) Unqualified opinion b) Unqualified with explanatory or emphasis-of-matter paragraph. c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion (2 Points) a b d e