Question 3 (30 Points) Please provide the suitable audit opinion for the following situations. (6 points each) 1. Auditor made an agreement with another CPA firm in a different country to perform a material part of the audit. 2. The client fails to follow a revenue recognition method for its business type. The misstatement is highly material. 3. Client has a very specific business that needs a justified departure from IFRS. The amounts are material. 4. Client restricted the auditor from completing an audit procedure for inventories with a material balance. 5. Auditor heard over that the auditors on the client engagement own an immaterial amount of client's stock