For each of the following independent and material circumstances, identify the type of audit opinion required and explain the basis of your answer.

A. Your audit client changes its method of accounting for depreciation from reducing/declining-balance method to straight-line method. You, as an external auditor, agree with the change, although it has a material effect on the financial report and your audit client has not disclosed this information

B. Due to significant losses and adverse key financial ratios, the auditor has substantial doubt about a client's ability to continue as a going concern for a reasonable period of time. The client has adequately disclosed its financial difficulties in a note to its financial report, which does not include any adjustments that might result from the outcome of this uncertainty.

C. There was a fire that broke out a month before the year-end. The fire destroyed most of the accounting records and underlying receipts, invoices and payments documents. Management has reconstructed accounting records using its bank statement and other means, but they are uncertain if all material matter has been taken into account and they would like to wait after a couple of months when subsequent receipt may assist them to compile further outstanding items. You, as an external auditor, have serious doubts as to the accuracy of the complied figures and have been unable to verify any the material balance.