(i) For each of the independent situations below, you are required to indicate the type of audit opinion you would issue as the auditor, as well as the reasons for issuing the particular audit opinion. Assume that each situation is material. Situation A: Your client is Slytherin Ltd. You learn from a new CEO that a former CEO Malfoy who left Slytherin six months ago, destroyed all physical-copy and digitalcopy documents as well as all Slytherin's hard drives, as Malfoy was angry with Slytherin's directors when he left. Hence, a new CEO cannot provide you with any data of the first six-month of the current year. Situation B: Granger, a CEO of your client, refuses to make an adjustment regarding an estimate of sales return. She strongly believes that her estimate is accurate, but you strongly believe that this adjustment must be made to ensure the information in client's financial statements are true and fair. (ii) For each of the independent situations below, you are required to indicate the potential threat to independence and explain why. Situation A: After Longbottom graduated, he started his career as an accountant at Gryffindor Ltd. He worked at Gryffindor for 11 months (from July 2022 to May 2023) before moving to your audit firm. He is assigned to audit Gryffindor for the year ended June 2023 as your audit staff. Situation B: Your firm recently got a new client, and you are assigned to audit this new client. Your audit partner is Potter. When you first visited your new client and had your audit team introduced to this new client, you learned that a CEO of this nev client, Weasley, has been good friends with Potter since high school. They went o play quidditch (or quadball) together from time to time