You are appointed audit senior of Banga & Co for the audit of Cari Appa, a manufacturer of men's coveralls with its year end of 31 July 2019. The following are some of the notes in respect of independent scenarios A, B, and C: A. I) A planning meeting between Banga and Cari Appa revealed prot before tax of $2-4m and total assets of $16111, as per the draft nancial statements. 2) You have been requested to audit the material balance of receivables, requiring a positive receivables circularisation to be done. 3) The nance director of Cari Appa informed you that the company was closing an assembly site resulting in redundancy of employees. A redundancy provision of $100,000 is included in the draft nancial statements. 4) Three months later, your team's audit eldwork examines the audit procedures in respect of the redundancy provision. The team has calculated that the necessary provision should amount to $300,000. The nance director is not willing to adjust the draft nancial statements. B. Cari Appa changed from the straight-line method to the declining balance method of depreciation for all newly acquired assets. This change has no material effect on the current year's nancial statements, but is reasonably certain to have a substantial effect in later years. C. Banga dc Co includes a separate paragraph in an otherwise unqualied report to emphasize that Cari Apps had signicant transactions with related parties. Required: 1) Discuss the issue in scenario A and describe the impact on the auditor's report, if any, should this issue remain unresolved. 2) Discuss the proper reporting option in scenario B. 3) Discuss the inclusion of this separate paragraph in scenario C