For the following independent material situations, assume that you are the audit partner on the engagement: i. You are auditing Everest Company Ltd for the first time. everst Company Ltd has been in business for several years but has never had an audit before. After the audit is completed, you conclude that the current year balance sheet is presented fairly. The client did not authorise you to do work on the previous year's balance sheet. ii. Due to losses and adverse key financial ratios, an 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 do not include any adjustments that might result from the outcome of this uncertainty. iii. An auditor hires an actuary to assist in corroborating a client's complex superannuation calculations concerning accrued superannuation liabilities that account for 35 percent of the client's total liabilities. The actuary's findings are reasonably close to the client's calculations and support the financial report. Required: Identify the type of audit opinion report that you should provide. Give reasons.