You are the audit partner at Preston & associates and are responsible for the audits of the following three independent entities for the year ended 30 June 2020.

A. Due to losses and adverse key financial ratios, an auditor has substantial doubt about a clients ability to continue as a going concern for a reasonable period of time. The client has adequately disclosed its financial difficulties in a note to its financial report, which do not include any adjustments that might result from the outcome of this uncertainty

B. A note to the financial report of grape Ltd refers to an agreement to sell its major subsidiary, cleanskins pty Ltd. to a rival wine company.this agreement was finalised the day before the financial report was to be signed and the sale is to take place a month after the audit report is to be signed. You have verified this transaction. However, when reviewing the chairman's review which is to be included in the annual report that contains the audited financial report, you see that.

(a) plans for expanding cleanskins pty Ltd facilities are outlined along with the additional revenue to be generated over the next ten years as a result of this expansion is tabulated and there is no reference to the sale of cleanskins pty Ltd.

C. Helping hands pty Ltd is a non profit entity. You have discovered that it has not kept substantiating vouchers or receipts for more than 65 percent of its expenses, excluding salaries and allowances.

Questions.

Part A: for the first scenario state the type of audit report that you should issue and give reason

Part B for the second scenario state the type of subsequent event, type of audit report that you

Part C for the third scenario state the type of audit report that you should issue and give reason