on 31 march 2020 black and black (a firm of certified practising accountants) completed the audit of E-wine Pty Ltd for the year ended 31 December 2019. E-wine is a wine store that operates soley on internet. On 15 may 2020, Ms chong who was angry. Ms Chong said that their acconts recievable clerk suddenly resigned a month ago. this sudden departure raised suspicion and, after an investigation of the accounting records, it was discovered that $200 000 was missing. Subsequently, the board met and decided black and black was almost entirely to blame. As a result, Ms chong said that the board have decided to dismiss black and black as auditors, effective immediately. black and black would recieve written confirmation in the next week and legal action would probably follow.

Explain whether E-wine has taken the proper action to remove their auditor?

What are the different types of modified audit opinions? Explain each types

under what circumstances may the auditor decide to include an emphasis of matter section in the auditor's report?