Holmes, CPA, assisted Williams Corporation in preparing its financial statements and gave Williams permission to use Holmes's name in communications containing these financial statements. If Holmes did not audit the financial statements, what type of opinion should be expressed?

a) Unmodified opinion with an other-matter paragraph limiting the level of assurance provided by Holmes

b) Qualified opinion with an additional paragraph indicating a circumstance-imposed scope limitation

c) Disclaimer of opinion because Holmes did not audit the financial statements

d) Homes is not required to issue a report or opinion in this situation