Question 4: (25 marks) A. There are different types of auditor opinions, one of which they must express in their audit report once they will complete their audit process. List and briefly discuss the different types of auditor opinions. (15 marks) B. Identify that under following cases what types of opinions can be expressed by the auditor? Support your answer with discussion. (10 marks) Case A The auditor noticed that inventory of Beta Company faces a write-down due to obsolescence. However, the company refuses to write down the inventory. Thus, only the inventory and cost of goods sold accounts are wrong Case B The auditor is looking to review the company's minutes book, which contains important information regarding the board of directors meeting and the audit committee. ABC Company does not permit the auditor to review the minutes book. As a result, the auditor is unable to access the minutes book, a majority of the company's accounts cannot be verified