a) An auditor hires an actuary to assist in corroborating a client's complex superannuation calculations concerning accrued superannuation liabilities that account for 35 percent of the client's total liabilities. The actuary's findings are reasonably close to the client's calculations and support the financial report. b) A client holds a note receivable consisting of principal and accrued interesr receivable. The note's maker recently filed a voluntary bankruptcy petition, but the client failed to reduce the recorded value of the note to its net realisable value, which is approximately 20 percent of the recorded amount. Because it only one account, affect the asset. Kind make a change of the adjustment, qualied opinion. 0) An auditor is engaged to audit a client's financial report after the annual physical inventory count. The accounting records are not sufficiently reliable to enable the auditor to become satisfied as to the yearend inventory balances. Lack of evidence. qualified opinion