Auditing question

2. For each of the following situations, what opinion is most appropriate and explain any explanatory language that should be added. Other than issue cited, there are no other issues with the audit: a. After the Balance Sheet date but before the completion of Field Work, a fire destroyed a large part of the client's fixed assets. The client is not insured and their continued operations is threatened. b. The client using genetic modification techniques to grow useful drugs in vats containing biological matter. The client does not allow the auditor to take physical counts of biological based items (inventory) that constitute a highly material part of the company's assets. No other method is available to ascertain the inventory's existence. c. The client refused to allow the auditor to review the minutes of the Board of Director's meeting. Instead, the corporate secretary gave the auditor a list of all resolutions actions taken concerning accounting matters. d. The client has a large number of separate operating centers. The auditor was unable to count cash at all locations and the amount of cash in the centers is material. Reviewing sales receipts and deposits provides the auditor with evidence that cash is correct. e. The client switches its inventory valuation method from LIFO to FIFO. The switch is highly material and is properly disclosed in the Notes to the Financial Statements