consider each of the following material, independent events. A client has an account receivable on its books for a debtor who has recently gone bankrupt. The client refuses to write down the value of the receivable to its net realisable value, which is 14% of the amount it is currently recorded for. An auditor is hired to perform an audit but has discovered upon commencing the audit that the annual inventory count has already been completed. Upon further inspection of the accounting records, the auditor determines that the accounts are not reliable enough to be satisfied that the reported inventory balances are correct. An expert is recruited by the auditor to assist in verifying a client's calculations regarding accruals of superannuation liabilities. These liabilities amount to 40% of the client's total liabilities. The expert finds that the client's calculations are close to her own calculations and she supports the financial report. Required: For each of the above situations 1-3 above, indicate the type of audit opinion and justify your reasons for providing the opinion.