This part is separated from part B below. It aims to help you step away from the technical knowledge for auditing and do research on different issues that challenge the audit industry. Your task: 1. Find a company whose auditor has given a modified audit opinion on the financial statements after 1 Jan 2020. 2. Briefly describe the case and identify basis and situations supporting the audit opinion. Please use an essay format for your discussion. State the word count. (Max 600 words.)