Consider the following material and independent situations found during audit testing of Dynamic Ltd for the year ended 30 June 2019.

1. The draft chairman’s report to go with the financial report states that the profits of a particular segment of the company’s operations increased by 60 per cent during period. On checking the figures, you found that profits increased by only 6 per cent.
2. A large order from an overseas supplier was shipped FOB (free on board) and title passed on 10 June 2019. The order arrived on 25 July 2019. The purchase is not reflected in the 30 June 2019 financial report.
3. Recent industrial action has seen trade unions win 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 2015. Management has agreed to the pay increase, however, they have not made any corresponding adjustment to the 30 June 2019 financial report.
4. The entire Victorian operations of the company are under investigation by the ATO for alleged failure to pay the appropriate amount of Pay As You Go tax. Your preliminary investigations reveal that the ATO has a strong case against the company. No mention of the dispute has been made in the 30 June 2019.

Assuming no amendments have been made, identify and explain the type of auditor’s opinion required for each issue outlined above