Which of these statements is/are correct? | If the phrase "except for" is present in the opinion paragraph of the audit report, the auditor has formed an opinion that most of the financial statements are presented fairly and this is known as a qualified opinion. Il The conditions for an unmodified opinion audit report with emphasis-of-matter explanatory paragraph include a situation where the auditor agrees with a departure from accounting principles, Select one: O a. Both I and II are correct O b. Both I and II are incorrect O c. Il only O d. I only