Andrew is the audit partner of a CPA firm in Hong Kong. He is in charge of the audit of several clients for the year ended 31 December 2020. His audit manager draws his attention to special points in the audit of the following clients. (a) Client A acquires company Z during the year. At the time of acquisition, Z reported net income of a substantial amount. However, it turns out that its financial statements contain material misstatements which render a huge loss to be reported by Z. Therefore, A also has to include this loss in the consolidated financial statements. (b) Towards the year end, a warehouse of client B was on fire. A substantial 3 quantity of the inventories was destroyed. There is no alternative audit procedure to substantiate the quantity of the inventory reported in the perpetual record. (c) Client C revises the useful lives of its property from 40 to 50 years on the advice of its architect. The related depreciation is properly charged in the financial statements. The change in estimate is also disclosed in the notes to the statements. (d) Client D loaned a substantial sum of money to a related company D+ several years ago. Since then, no settlement is made by D+. D reports this as a long-term loan receivable on the statement of financial position. Andrew's manager raises concern about the recoverability of the amount. Required: Discuss the appropriate audit opinion for each case