8.7 Which of the following combinations is possible in the same audit report on the financial statements as a whole?

a. An adverse opinion and a disclaimer of opinion.

b. An except for qualification based on disagreement and a disclaimer of opinion.

c. An except for qualification based on disagreement and an adverse opinion.

d. Two except for qualifications, on based on a limitation of the auditors scope and the other a disagreement.

e. All of the above.