Which type of audit 7 report, Approximately 20% of the audit of Lumberton, Inc., was performed bya different CPA firm. The principle auditor believes they did an excellent job on their portion of the audit. Nevertheless, he is unwilling to take complete .responsibility for their work a) Unqualified opinion b) Unqualified with explanatory or .emphasis-of-matter paragraph c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion