CPA-02768.B) Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, 2013. Park obtained sufficient audit evidence for all of Tech's financial statement items except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's January 1, 2013, inventory balances. Park's opinion on Tech's 2013 financial statements most likely will be which? Balance sheet Income statement (Points : 10)

Disclaimer Disclaimer

Unqualified Disclaimer

Disclaimer Adverse

Unqualified Adverse