$1.$ For each of the following scenarios below, determine what type of audit opinion would be

issued on the financial statements. $(10$ points$)$ Types of opinions:

$1.$ Unqualified

$2.$ Unqualified with explanatory paragraph

$3.$ Qualified

$4.$ Qualified with explanatory paragraph.

$5.$ Disclaimer of opinion

$6.$ Adverse opinion

$7.$ No effect on audit opinion

Scenarios:

a$.$ A client refuses to provide details of all pending litigations which while material is not considered pervasive.

b$.$ A client$$s warehouse burns down, making inventory observation impossible.

c$.$ A client files for bankruptcy protection.

d$.$ A client changes from one method of accounting to another method of accounting promulgated by GAAP.

e$.$ A client changes from one method of accounting to another method not promulgated by GAAP.

f$.$ A client fails to book material adjusting journal entries proposed by the auditor.

g$.$ A client refuses to allow the auditor access to the companies outside legal counsel. This is a scope limitation$.$

h$.$ A client switches auditors prior to year$-$end and selects your firm. The predecessor auditor is uncooperative.

i$.$ The auditor realizes that the partner of the client is the brother$-$in$-$law of the client$$s controller.

j$.$ The client refuses to disclose material related$-$party disclosures.