Jim Morris is a partner of a regional accounting firm. Mr. Morris was hired by a client to audit the company’s books. After extensive work, Mr. Morris determined that he was unable to perform the appropriate audit procedures.

Required
a. Name the type of audit report that Mr. Morris should issue with respect to the work that he did accomplish.
b. If Mr. Morris had been able to perform the necessary audit procedures, there are three types of audit reports that he could have issued depending on the outcome of the audit. Name and describe these three types of audit reports.