Which of these statements is/are correct? | The category of audit report that will be issued if the auditor concludes that the financial statements are not fairly presented is an adverse opinion report. II When the auditor determines that the financial statements are fairly stated, but there is a non- independent relationship between the auditor and the client, the auditor should issue a disclaimer of opinion. Select one: O a. Only II is correct. O b. Both (1) and (11) are correct. O c. Only lis correct. O d. Both (1) and (II) are incorrect