For each of the following independent situations, indicate the reason for and the type of auditor's report that you would issue. Assume that each item is significant.

a.One month after the year-end date, a major customer of ZK Bhd declared bankruptcy. The directors agreed with you that ZK would not be able to recover the amount from the customer but insisted that the amount should not only be written off in the next financial year. You are expected to issue your auditor's report two months after the year-end date.

b.Included in ASN Bhd's investments is an unquoted investment in KJ Sdn Bhd, which is under liquidation. The director of ASN have not provided for the investment in KJ and do not intended to do so until the final report of the liquidators is obtained.

c.You are the auditor of Ping Pong Bhd for the year ended 31 December 2017. Due to technical problems with the computer and changes in personnel, the members' register of the company has not been updated. The problem was not resolved at the time you completed your audit.