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Pansy Co have valued their closing inventory using LIFO but the auditor is concerned that this is not the fairest approximation to actual cost. Details of the valuation method are fully disclosed in the accounts. The most appropriate form of audit opinion in the audtitor's report is: A. Qualified due to lack of sufficient appropriate audit evidence. B. Qualified due to non-compliance with IAS 2 Inventories. C. Unmodified but with an emphasis of matter explanatory paragraph drawing the reader's attention to the unusual accounting policy. D. Unmodified. |