(c) In the following independent scenarios, you may assume that all amounts involve is material. i. Your audit client is a manufacturer of talcum powder. A recent court decision which classifies asbestos as a banned ingredient has affected your client position. As a result, the company no longer able to market their product. You discussed this matter with the Managing Director (MD) and urge him to write off the affected inventories talcum powder. The MD disagree to the write-off although you have explained to them that this is important to reflect the fair value of the inventories. ii. Your audit senior instructed you to randomly select 25 samples of the client's personnel from the payroll master file. Next, you requested the 25 samples from the Human Resource (HR) Manager. Initially he refused to allow you to inspect the files due to sensitivity and confidentiality of this matter as per the Personal Data Protection Act 2010. However, after you have convinced the HR Manager that the records are relevant to verify the rate of pay, authorised deductions, and terminations of employment, he then personally selected the required 25 samples and hand delivered these files to you. Required: Suggest the audit report an auditor would issue and the reasons for the above situations independently. Use the following format for your answer. Situation Audit Opinion Justification i. ii. (6 marks)