Qualified or an adverse opinion is normally expressed by an auditor in which of the following situations?

Select one:

a. The auditor has substantial doubt about the entity's ability to function as a going concern as a result of events disclosed in the financial report.

b. Physical inventories were not observed by the auditor, and he was not able to determine its balance through other auditing procedures.

c. The financial report contains material inherent uncertainties.

d. The financial report fails to provide information that is required by financial reporting standards.

(auditing subject )