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. 3. Use at least two academic articles (use Google Scholar or UoN's library/database) to discuss issues or challenges in auditing.