3. Rosario & Rivera a CPA firm in Puerto Rico has completed the audit of the financial statements of G Corporation as of,and for the year ended September 30, 2011. Findings related to the financial statements and the audit include the following: - G is a non public corporation - Rosario & Rivera were not able to observe the ending inventory , neither to use alternate procedures - G is the defendant in a litigation filed by former employees that were fired for alleged discrimination. Gs attorneys believe that a reasonable amount of the contingency loss will be $250,000. G Corporation declined to disclose this information in the notes to the financial statements Instruction Consider the facts given and prepare an auditors report, incorporating any necessary departures from the standard report