3. Audit opinion c. a. Daud, CPA found a material adjustment relating to inventory. Makmur Mandiri has agreed to adjust the financial statements to reflect this material item. b. An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time, the entity's financial statements adequately disclose its financial difficulties. Makmur Mandiri's Lawyer refuse to provide the auditor with information about material existing lawsuit Assume that items a through c are situations that Daud, CPA, has encountered during his audit of PT Makmur Mandiri, a nonpublic company. List A ("a. Unqualified Opinion or b. Other Opinion") represents the types of opinions the auditor ordinarily would issue. For each situation, select one response from List A and give a reason. Select as the best answers for each item the action the auditor would normally take. Each item to be answered is independent of The other. Organize your answers in the following format. Item No. Reasons Audit Opinion (a or b) a. b. C