In an audit of internal control, the auditor discovered one control deficiency and concluded that it was a significant deficiency. The type of audit report the auditor would issue in this circumstance is:

unqualified opinion audit report

unqualified opinion audit report with an extra paragraph describing the significant deficiency

qualified opinion audit report with an extra paragraph describing the significant deficiency

qualified or adverse opinion audit report, depending on the severity of the significant deficiency, with an extra paragraph describing the significant deficiency