Auditing Subject

3) 5% - For each of the situations below, indicate the type of opinion to be issued (unmodified/unqualified, modified/unqualified, qualified, adverse, disclaimer). Assume each situation is material, unless noted otherwise. a) You hire another CPA firm to do 10% of the revenues and assets of your client. You take no responsibility for the other CPA firm's work. b) Your client omits an immaterial disclosure and when asked by you to provide it is the financial statements, he refuses to do so. c) Your client makes a material change in estimate. d) Your client refuses to furnish you with a management representation letter at the conclusion of the audit. e) Your client changes depreciation methods from accelerated to straight line and provides the proper disclosure. The change from year to year is material