based on this solve the second photo

In each of the circumstances listed below, indicate, by appropriate letter, which of the following types of opinions should be rendered on the entity's financial statements. Also, state in which of the situation an emphasis-of-matter paragraph can be added. A) Qualified B) Disclaimer C) Unmodified D) Adverse 8) Development costs in respect of a potential new product have been deducted in full against profit instead of being spread over the life of the relevant product as required by IAS 38 ; the effect of so doing has been to decrease profits before and after tax for the year by $25,000. A B C C 9) Based on recent analysis of usage, the entity has changed the useful life of its office equipment from five to four years. This change is reflected in the depreciation amounts computed for the current year. A B B C C D 10) No depreciation has been provided on plant and equipment, a receivable balance consisting half of total receivables is irrecoverable and has not been provided and trade payables have been significantly understated. All misstatements are material and these balances are significant on the statement of financial