$22)$ Assume you are the partner in charge of the $2019$ audit of Becker Corporation, a private

company. The audit report has not yet been prepared. In each independent situation following

$(1-8),$ indicate the appropriate action $($a$-$g$)$ to be taken. The possible actions are as follows:

a$.$ Issue an unmodified opinion audit report.

c$.$ Qualify the opinion paragraph.

d$.$ Issue an unmodified opinion with an explanatory paragraph.

e$.$ Issue an unmodified opinion with revised wording $($no explanatory paragraph$).$

f$.$ Issue an adverse opinion.

g$.$ Disclaim an opinion.

The situations are as follows:

$1.$ Becker Corporation carries its property, plant, and equipment accounts at

current market values. Current market values exceed historical cost by a highly material

amount, and the effects are pervasive throughout the financial statements.

$2.$ Management of Becker Corporation refuses to allow you to observe, or make,

any counts of inventory. The recorded book value of inventory is highly material.

$3.$ You were unable to confirm accounts receivable with Becker's customers.