Which type of audit 7 report, when changes in the market during the year,resulted in a significant decrease in the demand for their products, which are now being sold significantly below cost. The client refuses to write-off the products or to increase the reserve for obsolescence a) Unqualified opinion b) Unqualified with explanatory or .emphasis-of-matter paragraph c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion (2) a bo C 3