Which of the following situations would result in an adverse opinion? The audit partner on the engagement is the sister of the client's CEO. The auditor discovers that the client has been depreciating assets in an inappropriate manner, which has caused accumulated depreciation to be immaterially understated on the balance sheet. The auditor discovers that the client's 20 largest customers have inflated accounts receivable on the books and that the aggregate of these misstatements is material and pervasive to the financial statements. The auditor is unable to complete an inventory count because of a warehouse fire that occurred one month after year end