Consider the following individual circumstances. In each case, auditor has identified the following facts from his audit of the company as on the year ending 31 December 2019. Required: Identify what type of Audit opinion should the auditor express. With proper justification. 1. The value of the closing stock of the company is undervalued because of this gross profit and net profit decreased. Auditor found and informed to the management, but management refused to change. (2.5 Marks) 2. During the final audit of the company, Auditor unable to receive the accounts receivable confirmation confirmations from debtors, but he satisfied himself as to validate of the accounts receivable. (2.5 Marks) 3. While performing the annual audit of the company. The office fire broke out and most of the books of accounts are destroyed. Company can save several documents but those are not in the readable manner. Because of this auditor was unable to verify the financial statements. (2.5 Marks) 4. Because of the bad economic condition in the world your client company shares are collapsed in the stock market and the company's net assets are decreased by OMR 50 million. The annual reports of the company show's true and fair view of the financial position. (2.5 Marks)