For each case, please choose one answer from list a, and choose one answer from list b, thank you very much!

51/52 The client has been exhibiting signs of financial distress for some time now, and the auditor feels unsure as to whether the client will be able to remain in business. The client has not disclosed the precarious financial situation in the footnotes. 53/54. A client has discovered that the original estimate of the life of an asset of $5000 was incorrect and revised the salvage value and adjusted depreciation accordingly in the new period. The auditor believes the change to be reasonable