Assume that an auditor is focusing on two weaknesses in internal control. Although neither is by itself a material weakness, the two significant deficiencies in combination represent a material weakness. The client effectively remediates one of them prior to year-end but does not have time to remediate the other prior to year-end. What type of audit report on internal control is appropriate?

Select one:

a.

Qualified.

b.

Unqualified with explanatory language.

c.

Unqualified.

d.

Adverse.