1. The client has provided an allowance for doubtful debts of $300,000. Based on your audit assessment you have determined that the allowance should be $350,000. If materialityfor the client has been set at $100,000, and you are satisfied in all other material respects, the audit opinion will be a(n):

a)Unmodified.

b)Qualified.

c)Adverse.

d)Unqualified with an emphasis of matter.

2.Due to the widespread and remote location of inventories your firm did not attend the annual stocktake of BMT Limited. The inventory balance comprises 20% of total assets and you were unable to perform appropriate alternative audit procedures. The MOST appropriate audit opinion in these circumstances would be:

a)Disclaimer.

b)Qualified.

c)Unqualified with an emphasis of matter.

d)Unmodified.