The nature of the client's business is that it is very risky. Based on this information, the audit firm is likely to issue a report that includes Select one: O a. An unmodified opinion with a substantial doubt over going concern paragraph O b. A standard unmodified opinion O c. A qualified opinion for departure from IFRS O d. A disclaimer of opinion Oe. A qualified opinion for scope restriction Of. An unmodified opinion with an emphasis of a matter paragraph