is now effective except the topic "critical audit matters," which will be phased in during 2019 and Ihis bistee wth the us SEC 2020 a. The opinion of the auditor will now be in the 1 paragraph. b. The opinion of the auditor will now be in the 2nd paragraph. c. The opinion of the auditor will now be in the 3rd paragraph. d. The opinion of the auditor will now be in any paragraph the auditor chooses to put it in 9. The PCAOB changed its requirements for audit opinions of companies registered with the US SEC. This is now effective except the topic "critical audit m 2020 a. The year in which the CPA firm began to be the company's auditor may be disclosed in the audit opinion. b. The year in which the CPA firm began to be the company's auditor may not be disclosed in the audit opinion. C. The year in which the CPA firm began to be the company's auditor is required to be disclosed in the audit opinion. atters," which will be phased in during 2019 and 10. Vehapetian Company had a computer crash and its Inventory data was not backed up. Thus, it lost its data on Inventory, and the auditor was unable to perform all the required audit procedures regarding Inventory. Inventory is a material asset at this company. a. The auditor should issue an unqualified/unmodified opinion. b. The auditor should issue a qualified opinion or a disclaimer, depending on how material Inventory is at Vehapetian Company. c. The auditor should issue an adverse opinion. d. None of the above