Final answer:
An adverse opinion (option b) on internal control does not dictate the type of opinion that must be given on the financial statement audit; an unqualified opinion may still be issued on the financial statements if they are presented fairly.
Step-by-step explanation:
When the auditor issues an adverse opinion on internal control, it does not necessarily affect the type of opinion issued on the financial statement audit. An adverse opinion on internal control over financial reporting indicates that there is a material weakness in the company's internal control, and it is not operating effectively. However, as long as the financial statements themselves are found to be fairly presented in accordance with the applicable financial reporting framework, an unqualified opinion may still be issued on the financial statements. The two audits, while related, are separate, and the opinion on one does not dictate the opinion on the other.