MAC LLP recently completed the audit of TreeLife Corporation's internal control over financial reporting. MAC found several material weaknesses in the entity's internal control. TreeLife's management remediated all of the weaknesses that MAC found. However, the auditors did not have enough time to retest the controls. What type of report should MAC issue on the audit of internal controls over financial reporting?

Question 11 options:

1)	unqualified report

2)	adverse report

3)	qualified report

4)	disclaimer on opinion