Which of the following statements is NOT true? a. An unqualified opinion is the preferred type of opinion companies want to receive. b. A review is substantially less in scope than an examination in accordance with generally accepted auditing statements. c. Managements report in a Form 10K expresses an independent opinion on reviewed financial statements. d. A disclaimer of opinion indicates that one should not look to the auditor's report as an indication of the reliability of the statements. e. A qualified opinion or an adverse opinion may bring into question the reliability of the financial statements.