Michael Asawa, an auditor for Ross and Ruiz, LLP is prevented by management of Lilah Company from auditing controls over inventory.Lilah is a public company.Management explains that controls over inventory were implemented recently after consultation with a highly regarded public accounting firm.Inventory is a material account, but procedures performed as part of the financial statement audit indicate the account is fairly stated.Michael found no material weaknesses in any other area of the entity's internal control over financial reporting.What kind of report should Ross and Ruiz, LLP issue of the effectiveness of Lilah Company's internal control?

a.None of the above.

b.An adverse report.

c.An exculpatory report.

d.An unqualified report.

e.A disclaimer of opinion.