The following are ten situations that Al-Otaibis office faced with its clients while carrying out professional practice during the year ending on December 31, 2022: 1. A client of Al-Otaibi Office, who provides auditing services to him, has appointed a relative of the employees of Al-Otaibi Office as his first accountant. 2. Al-Otaibi's office accepted a new assignment to audit the financial statements of Al-Salam Company Limited, which made significant changes in its senior management, and during the implementation of the audit procedures, Al-Otaibi discovered that the financial statements of Al-Salam Company Limited may contain substantial errors due to the presence of some financial irregularities in them. 3. Al-Otaibi's office found that the fees of a client in the office constitute most of the audit office's revenues. 4. Al-Otaibi's office issued the report of the independent auditor on the audit of the financial statements of Al-Noor Company, and after the issuance of the auditor's report, Al-Otaibi came to know about subsequent events that may affect the published financial statements. 5. Al-Izdihar Company informed Al-Otaibi's office that it will change its auditors and that it has dispensed with its services. It requested Al-Otaibi's office as a new auditor for Al-Izdihar to send a letter of engagement to review the company's financial statements. 6. Al-Otaibis office made an audit engagement with the Tolerance Company, and when it was agreed to determine the audit fees, the Al-Tolerance Company determined the audit fees based on the results that will be reached and the type of report that will be issued, so that the Al-Otaibi office will receive 100,000 riyals as fees in the event of a clean opinion, and it will be reduced by 20,000 SAR in case of issuing a modified opinion. 7. A link was transferred from the Al-Otaibi Office of Certified Public Accountants to the Al-Ayuti Office to complete the auditing work for Al-Jabr Company, where the Al-Otaibi Office discovered after accepting the link that the degree of professional qualification required to complete the task was insufficient for him, so he decided to inform the client of the situation and suggested to the client that the Al-Ayuti Office complete this link and build Accordingly, the audit task was transferred to Al-Ayuti office, and Al-Otaibi office paid an amount of 15,000 riyals to Al-Ayuti office - certified public accountants as referral fees to complete the audit task. 8. Al-Otaibi's office found, after accepting the association with Al-Safa Company, that the wife of one of the office's partners owns a large number of shares in Al-Safa Company. 9. A dispute occurred between Al-Otaibi's office and one of its clients (which is Al-Tafawuq Company) about the nature of the assignment assigned to the office in last year's engagement and in accepting the assignment for the current year, which caused a misunderstanding between the office and the client. 10. Al-Otaibi's office engaged in an audit of Al-Rahma Company, and upon reviewing the report of the previous auditor, it was noted that there was a conservative opinion of the previous auditor on the data of the previous year.

And what is required:

In accordance with international auditing standards, explain the appropriate action that Al-Otaibi's office must take in each of the previous ten situations.