Please answer only if you are 100% confident.

Which audit opinion (audit report) would be the most appropriate in the following case? "ABC Co. has decided to lower its provision for bad debts from 4% of sales to 1% of sales because it will add $500,000 more to its profit. You PA, don't agree due to the consistency of the 4% bad debts each year and voice your disagreement with management and the board, who later decide to agree with management". Modified/Qualified - GAAP Departure Adverse OUnmodified/Unqualified with an other matters paragraph Disclaimer of opinion