please explain the answer

o 12) Brown Co.'s financial statements adequately disclose uncertainties that concern future events, the outcome of which are not reasonably estimable. The auditor's report should be a(n): A) unqualified opinion. B) disclaimer. OC) qualified opinion. OD) adverse opinion. 11) In which of the following situations would the auditor most likely issue an unqualified report? A) The client valued ending inventory by using the replacement cost method. OB) The client valued ending inventory by using the Next-In-First-Out (NIFO) method. o C) The client valued ending inventory at selling price rather than historical cost. OD) The client valued ending inventory by using the First- In-First-Out (FIFO) method, but showed the replacement cost of inventory in the Notes to the Financial Statements