The following are independent and material situations: HardwarefromHome.com.au is an internet-based start-up company created to sell home hardware supplies online. Although the company had a promising start, a downturn in e-commerce retailing has affected the company negatively. The company's sales and cash position have deteriorated significantly, and you now have reservations about the ability of the company to continue in operation for the next year. The controller of City Hotels Company Ltd won't allow you to confirm the receivable balance from two of its major customers. The amount of the receivable is material in relation to City's financial statements. You are unable to satisfy yourself as to the receivable balarce by alternative procedures. Required For each of the above situations: a) Indicate the type of audit opinion you would issue b) Provide reasons for issuing the particular audit opinion