During the year, changes in the market resulted in a significant decrease in the demand products, which are now being sold significantly below cost. The client refuses to write$-$c products or to increase the reserve for obsolescence, the auditor should issue $a(n)$ :

a$)$ Unqualified opinion.

b$)$ Unqualified opinion with explanatory paragraph.

c$)$ Qualified opinion.

d$)$ Advers$$ opinion.

e$)$ Disclaimer of opinion.