Indicate the type of opinion that should be expressed in each of the following situations, providing reasons for your choice The auditor of Numark has just completed the audit and is satisfied that there are no material misstatements however the client's continuation as a going concern is in extreme doubt as its major customer has gone into liquidation and it appears very unlikely that other customers will take its place due to the highly specialised nature of its products. The auditor was unable to obtain confirmations from eight of the client's major customers that were included in the sample however, the auditor was able to satisfy himself about the balances of these accounts using other audit procedures. D. E. (g) Management have excluded from the financial report the necessary disclosures in relation to a contingent liability .If this becomes an actual liability it will have a material effect on the financial report when it becomes an actual liability h Asignificant proportion of a retailer's sales are made on a cash basis but the internal controls are inadequate and the value of these cannot be verified. There are no audit tests that can be done to assure yourself that cash sales are being recorded or are correct