1.A computer system outrage caused a loss of some accounting records. The data was not backed up properly so the records cannot be re-constructed. 

2.The auditor believes the audit client has incorrectly classified some short term investments as cash and cash equivalent. The audit client refuses to change the classification. 

3.The auditor allows the audit client to make additional disclosures in the financial report even though the disclosures were not required by Accounting Standards. 

4. Your audit client is experiencing some liquidity problems this year. The managers are negotiating with major creditors to defer some payments to gain more time to obtain additional funding. After evaluating the audit client’s situation, you believe the going concern assumption is still appropriate despite some uncertainties about the company’s future. How does this affect your audit report?