Which audit opinion $($audit report$)$ would be the most appropriate in the following case?

"ABC Co$.$ has decided to lower jts 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".

Unmodified$/$Unqualified with an other matters paragraph

Adverse

Modified$/$Qualified $-$ GAAP Departure

Disclaimer of opinion