Question 7 (cont'd) (b) For the following independent situations, assume that you are the audit partner on the engagement Montego Bay Hotel has prepared financial statements but has decided to exclude the Statement of Cash Flows. Management explains that the users find this statement confusing and prefer not to have it included. The controller of Workbench Inc. will not allow you to confirm the accounts receivable from two of its large customers. The amounts of the receivables are material in relation to Workbench's financial statements. You are unable to satisfy yourself as to the collectability of these receivables by alternative procedures. You are auditing Triple C Deep Cleaning Services for the first time. Triple C has been in business for several years but over the last two years has struggled to stay afloat given the current economic conditions. Based on your audit work, you have substantial doubt that Triple C will be in business by the end of its next fiscal year. For each of the of the situations above, answer the following questions (1) Identify whether it requires a modification from the standard unqualified report. (1 mark) (il) State any additional information you need to make a decision. (2 marks) (iii) State the type of report you would issue and give the reason for your selection. (2 marks) (15 marks)