During the course of your audit of the non$-$current assets of Eastern Engineering Inc at $31$ March $20$X$4,$ two problems have arisen.$($a$)$ The calculations of the cost of direct labour incurred on assets in the course of construction by the company's employees have been accidentally destroyed for the early part of the year. The direct labour cost involved is $$10,000.$Question: State whether you feel that a modified audit opinion would be necessary for each of th wo circumstances outlined above, giving reasons in each case.