The auditor of Dent Co has concluded that two matters have been accounted for incorrectly in the financial statements but management refuse to make the necessary adjustments. The matters are: 1. Inventory should be reduced in value by $10,000. 2. An accrual should be made for electricity expenses of $2,500. Dent Co's draft profit before tax is $30,000. What is the most appropriate audit opinion that should be expressed? Please select the right answer. Sorry, your answer was not correct! Adverse opinion Qualified opinion Unmodified opinion Unmodified opinion with an emphasis of matter paragraph