5. (d) Do you believe an auditor should have a friendly relationship with the client? Does the Rules of Professional Conduct Code say anything about forming friendships with clients? What are the pros and cons of developing such a relationship? (b) Assume the audit partner on your engagement determines that a going concern audit report is necessary. Since you had a significant role in identifying and documenting the important factors supporting your audit firm's position, the audit partner asked you to observe and join in on the conversation with the client about this decision. How do you think the partner would approach the conversation about this type of audit opinion if you had a contentious client? What would your audit team do if client management refuses to agree with a going concern audit opinion