Eagle Company

Eagle Company, a public company, had a computer failure and lost part of its financial data. As a result, the auditor was unable to obtain sufficient audit evidence relating to Eagle’s inventory account. Assuming the inventory account is at least material, the auditor would most likely choose either
a. A qualified opinion or a disclaimer of opinion.
b. A qualified opinion or an adverse opinion.
c. An unqualified opinion with no explanatory paragraph or an unqualified opinion with an explanatory paragraph.
d. A qualified opinion with no explanatory paragraph or a qualified opinion with an explanatory paragraph.