If the previous period's financial statements are unaudited, and sufficient appropriate evidence is unavailable, then the current auditor's report will be: Aunqualified on the basis that the comparatives are unaudited and no opinion is expressed on them. Bqualified on the basis that the comparatives are unaudited and an opinion is expressed on them. Cqualified on the basis that the comparatives are unaudited and no opinion is expressed on them.