The following are independent situations with material influence on the financial report. For each of the situations, you are required to indicate what type of audit opinion you would issue as the auditor, as well as the reasons for issuing the particular audit opinion.

(a) The case study noted that the auditors were provided with the draft annual report for Kopi Boss, including the letter by the Board of Directors, in the "Engagement wrap-up" section. Assume that Albert was adamant about leaving the letter by the Board of Directors unchanged despite Cragen's request to have the error corrected.

(b) Novak noticed that there was an outstanding shipment of coffee beans from Brazil that was shipped free on board (FOB). The shipment was yet to arrive and was still somewhere in the South Atlantic Ocean. Albert felt that the inventory should not be included in the financial statements as the stock is yet to arrive at their warehouse.

(c) Assume that there was a sudden move by the government to ban all travel to regional Victoria due to a health pandemic. Hence, the auditors were unable to attend the stocktake or verify inventory at one of the warehouses in Stawell, about 250 kilometres north-west of Melbourne. The stock held at the Stawell warehouse makes up about 10% of all the inventory of raw (not yet roasted) coffee beans held by Kopi Boss.

	Indicate the type of audit opinion you would issue as the auditor, as well as the reasons for issuing the particular audit opinion.
(a) Letter by the Board of Directors
(b) Outstanding shipment of coffee beans
(c) Travel ban to warehouse