Toshi Bae, a CPA, is currently engaged in an audit. He found that the client has not capitalized a material amount of leases in the financial statements. Despite this, there is no indication from the client that this will be corrected. What type of audit opinion would Toshi issue?

a. unqualified opinion with an emphasis of matter paragraph

b. unqualified opinion or qualified opinion

c. disclaimer of opinion.

d. qualified or adverse opinion