Your audit client is being sued for breach of contract for an amount which you consider to be material to the financial report. The matter has been disclosed as a contingent liability note. Your clients lawyers advise that it is probable that the entity will not be found liable. If you are satisfied with the disclosure, the type of audit opinion for the engagement should be:

Select one:

a. Unmodified with emphasis of matter paragraph. b. Unmodified. c. Qualified. d. Adverse.