1. What opinion will you give under following situations? - 20 points (Unqualified/Adverse/Qaulified/Disclaimer/Unqualified or Qualified with explanatory paragraph or additional emphasis) 1. a)The opinion is based, on part, on the report of another auditor 2. b) The financial statements lack consistency due to an accounting change 3.c) The auditor wishes to emphasize a matter - 4. d) Financial statements are not presented fairly - 5. e) An entity fails to disclose information in the financial statement or footnotes as required by GAAP - 6. f) An auditor is not independent - 7. g) The entity failed to make a large debt payment during the subsequent event period 8. h) The auditor has scope limitation -- 9. i) The inventory account is misstated due to improper application of the lower-of-cost- or-market principle - 10. j) Norma&Lewise Life Insurance Co. prepares its financial statements using an accounting basis required according to the rules of its state insurance commission. Gandu, Norma&Lewise's independent auditor, discovers that the financial statements are not titled properly. Norma&Lewise refuses to correct the error. Gandu should give what kind of opinion on these 10 opinions