Consider each of the following independent and material situations. In each case, assume that the client is a listed reporting entity and that a general-purpose financial report has been prepared and audited for the year ended 30 June 2022. In each case, also assume that management will not take any further actions regardless of the circumstances. (a) The Violet Lid (Violet) is the defendant in a case alleging that they infringed contractual obligations. Management believe that it is unable to reasonably estimate the outcome of the litigation and have therefore decided not to disclose this information in their financial statements. However, as the auditor, you have obtained information from Violet's lawyers that there is a reasonable possibility of a significant material loss. (b) You are the auditor of National Lid. You were unable to obtain confirmations from two of the client's major customers that were included in the sample. These customers wrote on the confirmation letters that they were unable to confirm the balances because of their accounting systems. However, you were able to become satisfied by other audit procedures. (c) A part of Raymond Ltd's operations is in South America. Recent government changes have made it impossible for you to verify the key accounts of inventory, property, plant and equipment, cash and the related income statement balances. (d) Recent industrial action has seen trade unions obtain a pay increase of 4 per cent for their members. Under the terms of the agreement, the pay increase will be backdated to 1 January 2022. Management of Bowen Batteries Lid has agreed to pay the increase however, they have not made any corresponding adjustment to the 30 June 2022 financial report. (e) Management of Bevit Lid (Bevit) has estimated the provision for warranty should be $550,000. However, you believe that the provision should be $650,000. Management will not change its estimate. Profit before tax for the year is $440,000 Assume you are the audit partner for each of the above situations. For each situation: identity the type of audit opinion required and explain the basis of your answer