In which of the following circumstances would a qualified opinion be appropriate? a. the statements are not in conformity with generally accepted accounting principles regarding stock options plans and but does not have pervasive effect on the financial statementsb. the statements are not in conformity with generally accepted accounting principles regarding stock options plans and has pervasive effect on the financial statementsc. the auditor has been unable to obtain sufficient competent evidential matterd. the principal auditors decide to withdraw from the engagement due to distrust of management