Auditing help needed

For each of the eight independent scenarios (down the side) indicate whether the scenario represents a GAAP Departure, a Scope Limitation, a Lack of Independence, or None of these (across the top). GAAP Scope Lack of None of Departure Limitation Independence These The client will not allow you to confirm Accounts Receivable, stating that their O customers find confirmation requests annoying. You have discovered a misstatement whereby Revenue is overstated by a material amount. You were engaged to audit the client after the client performed their inventory counts. So, you were unable to physically observe inventory. Inventory is a O material account, and you are unable to satisfy yourself that the Inventory balance is not misstated on the Balance Sheet. You learn that the senior auditor on the engagement has a small, direct investment in the common stock of your client. The amount invested is not material to the senior auditor's overall wealth. This year, your client switched from straight-line depreciation to sum-of-the- years digits for its depreciable fixed assets. The change is adequately disclosed in the notes to the financial statements. You have substantial doubt about the client's ability to continue in operation for the coming year. While performing a search for unrecorded liabilities, you discover a contingent liability that management had not disclosed. The amount of the potential loss is not estimable, and so management refuses to adjust the notes to the financial statements to include information about the contingency. The audit opinion on internal control over financial reporting is adverse because there is a material weakness in ICFR. You are satisfied, based on O O your audit, that the financial statements do not contain a material misstatement