The following are independent and material situations: (a) An auditor hires an actuary to assist in corroborating a client's complex superannuation calculations concerning accrued superannuation liabilities that account for 35 percent of the client's total liabilities. The actuary's findings are reasonably close to the client's calculations and support the financial report. (b) A client holds a note receivable consisting of principal and accrued interest receivable. The issuer of the note recently filed a voluntary bankruptcy petition, but the client failed to reduce the recorded value of the note to its net realisable value, which is approximately 20 percent of the recorded amount. (c) An auditor is engaged to audit a client's financial report after the annual physical inventory count. The accounting records are not sufficiently reliable to enable the auditor to become satisfied as to the year-end inventory balances. (d) A client changes its method of accounting for the cost of inventories from FIFO to weighted average-that is, the client values its stock differently as a result. The auditor concurs with the change although it has a material effect on the financial report and has not been disclosed. Required: For each of the above situations you are required to indicate the type of audit opinion you would issue, as well as the reasons for issuing the particular audit opinion. Types of audit opinions that may be issued include: Unqualified opinion . Unqualified opinion with an Emphasis of Matter paragraph Unqualified opinion with an Other Matter paragraph Qualified opinion Disclaimer of opinion Adverse opinion