The auditor concludes that there is a material inconsistency in the other information in an annual report to shareholders containing audited financial statements. If the auditor concludes that the financial statements do not require revision, but the directors refuse to revise or eliminate the material inconsistency in the other information, the auditor should issue:

(a) an unqualified opinion.

(b) an unqualified opinion with an explanatory paragraph.

(c) adisclaimer of an opinion.

(d) an ‘except for’ opinion.

Choose the best answer.