1. Giving appropriate reasons, state the type of opinion an auditor should express in the following cases: A. General Furniture has shown the value of fixed assets including the furniture used in business at OMR 180,000. They used a method of depreciation that is inappropriate for a class of assets held by the business for use in business. The valuation, according the method selected, was accurate. Except for this, the auditor did not find any material misstatement. Type of Opinion: Reason(s): B. During an audit, Mr. Gassan identified certain mismatches in the financial reports. He has listed the mismatches and enquired the management on the differences. The management's response was not appropriate and could not provide sufficient information in support of these assertions. In absence of such information, the auditor is not able to obtain sufficient appropriate audit evidence to express his opinion. Type of Opinion: Reason(s); C. Mr. Majeed has conducted audit for the financial statements of JLS LLC on 31 December 2020. He found no material misstatement in the financial statements but JLS LLC is operating in different industries and the accounting policies used by JLS are different from other similar businesses in one of such industries. JLS LLC has valid and sound reasons for using different accounting policies and explained the same to the auditor. Mr. Majeed is satisfied with the explanation of the management of JLS LLC. Type of Opinion: Reason(s)