a$)$ There are three conditions necessitating a departure from an unqualified audit report. Briefly name and discuss the appropriate audit report for each of these three conditions.

$(6$ marks$)$

b$)$ The reliability of evidence refers to the degree to which evidence is considered believable or trustworthy. There are six factors that affect the reliability of audit evidence. One factor is the independence of the provider; i$.$e$.,$ evidence obtained from a source outside the client company is more reliable than that abtained within. Identify and discuss the remaining five factors.

$(10$ marks$)$

c$)$ Briefly outline and discuss the primary purpose of an audit engagement letter stating when and why it is required.

$(4$ marks$)$