For the following situation, indicate whether the rules of professional conduct have been violated. Name the rule(s) that you considered and support your conclusion with a brief explanation. Situation: Sandys Supply (SS) is a wholesale company operating in Winnipeg. Gyan is an audit partner of Senior & Junior, CPAs (S&J), and is in charge of the audit of SS for the current year. Gyan is having difficulty finishing the audit because the accounting records and related documents for April and May were destroyed in a spring flood. She approaches the owner of SS, Sandy, and tells him that she may not be able to provide SS with an unmodified (that is, clean audit opinion) because of her inability to obtain evidence of transactions during April and May. Sandy points out that S&J has been auditing SS for several years without any issues, and that April and May usually have the lowest level of sales anyway. Sandy is concerned that if a clean audit opinion is not given, it may jeopardize his application for a bank loan to put in a flood wall to prevent flooding in future years. Because Sandy has been a good client and always pays his audit bill on time, Gyan agrees to issue a clean report (that is, an unmodified audit report for the year).