The financial statements and performance information of Tauranga City Aquatics Limited for the year ended 30 June 2012 contained an auditor's report from Audit New Zealand which contained a modified opinion. An extract from that report is shown below. Audit New Zealand did not indicate any other issues with the financial statements apart from the concern alluded to below. Reason for our [...] opinion Prior to being recorded, control over cash receipts of $3,119,941 (2011 $3,281,000) from swimming pool, gym, caf and merchandise takings, which are included within the total operational revenue of $4,769,000 (2011 $5,235,000), is limited and there are no satisfactory audit procedures that we could adopt to confirm independently that all cash receipts revenue was properly recorded.(a) Based on the information above, identify the specific type of modified opinion that would have been appropriate. (b) Draft the appropriate modified opinion paragraph. (c) Identify four internal controls that would address Audit New Zealand's concerns and could be recommended to Tauranga City Aquatics Limited. (d) Discuss why you believe that Audit New Zealand concluded that there were no satisfactory audit procedures that they could have adopted. In your answer, be sure to refer to the specific account(s) and assertion(s)