Majeda CPA firm is preparing to issue the audit report for Helen merchandising company for $2023.$Assume that Helen firm has a material investment in a foreign company. In which of the following situations would Majeda CPA not express an unqualified opinion?O a$.$ The auditor is unable to obtain audited financial statements of aconsolidated investeeO b$.$ Quarterly financial data required by the Capital Market Authority has been omitted.O c$.$ There has been a material change between periods in accounting principles.O d$.$ The auditor wishes toemphasize an unusually important subsequent event