What audit report would be issued if going concern problem appropriately accounted and disclosed in financial statement?

If there is adequate disclosure, then the auditor should express an unmodified opinion .however, he should use an emphasis of matter paragraph to highlight the uncertainty and to draw attention to the relevant note in the financial statements.  An emphasis of matter paragraph is not an audit report but a paragraph within the audit report which report can be modified or unmodified.

Option D is the right answer.

The answer is: a. Unmodified

C ...................,,,,,,,,,,,,,,,,......................................

Option D - Emphasis of Matter, Agreed with Mr. Frank Answer !

option c. except for qualification