Which of the following best describes the reason for the auditors review of the clients cost accounting system?

McPherson Corp. does not make an annual physical count of year-end inventories, but instead makes weekly test counts on the basis of a statistical plan. During the year, Sara Mullins, CPA, observes such counts as she deems necessary and is able to satisfy herself as to the reliability of the client's procedures. In reporting on the results of her examination, Mullins:

a) Can issue an unqualified opinion without disclosing that she did not observe year-end inventories

b) Must comment in the scope paragraph as to her inability to observe year-end inventories, but can nevertheless issue an unqualified opinion

c) Is required, if the inventories are material, to disclaim an opinion on the financial statement taken as a whole

d) Must, if the inventories are material, qualify her opinion