If the inherent risk is 75%, Acceptable audit risk (AAR) is 20% and Control risk (CR) is 80%.The auditor plan that the risk should be not more than 25% in all cases. What is the type of audit report that the auditor will issue for this case? Select one: a. Unmodified audit opinion O b. Adverse audit opinion C. Qualified audit opinion d. Disclaimer audit opinion e. Unmodified with explanatory paragraph audit opinion