Upon completing the audit of ABC Company Ltd., the auditor has concluded that the financial statements are fairly presented and there is material uncertainty as to the ability of the company to continue as a going concern. Consequently, what type of audit opinion should be issued?

Multiple Choice

• An adverse audit opinion.

• An unqualified opinion report with an emphasis of matter paragraph added.

• A qualified opinion due to GAAP departure.

• A standard unmodified audit report with the inclusion of the going concern issue as a key audit matter.