Evaluate each of the following independent situations and then determine the type o autorowie Justify your conclusions. (a) A flood destroyed the client's offices and all the accounting records just before the end of the Finance does not have another copy of the records. (b) An entity is facing significant litigation as a result of dumping oil in the ocean. This is adequately the financial statements. (c) The client has provided a provision for inventory obsolescence of $250 000. Based on your audi determined that the provision should be $300 000. Materiality for the client has been set at $80 00 other material respects. (d) The client refuses to include all liabilities in the balance sheet, and the auditor believes that Servasive on the financial statements