You have completed the audit of Red Group Ltd. However you have a disagreement with management regarding the consolidation of a subsidiary, Green Ltd. You believe that Green should be consolidated but management has refused. Relative to Red Group, Green Ltd. is a large company, with net assets equivalent to half of the other entities combined. What is the most appropriate audit opinion? a. Unmodified b. Qualified O c. Adverse d. Disclaimer of opinion In relation to the audit report for the Red Group Ltd. example above, what is the most appropriate additional paragraph(s), if any? O a. None O b. Emphasis of Matter c. Other Matter d. Emphasis of Matter and Other Matter