You are the manager responsible for the following four audit clients of Alpha &Co a firm of Chartered Certified Public Accountants. The year-end in each case is 30th June 2009 (a) Dogo Co is a subsidiary of Kubwa Co. serious going concern problem have been noted during this year's audit. Dogo Co will be unable to trade for a foreseeable future unless it continues to receive financial support from the parent company. Dogo Co has received a letter of support from Kubwa Co. The audit senior has concluded that a qualified opinion on the ground of disagreement is appropriate (b) Malapa Co has changed its accounting policy for goodwill during the year from amortization over its estimated useful life to annual impairment testing. No disclosure of this change has been given in the financial statements. The carrying amount of goodwill in the statement of financial position as at 30th June 2009 is the same as at 30th June 2008 as management impairment test show that it is not impaired The audit senior has concluded that a qualification is not required and suggest that attention can be drawn to the change by way of an emphasis of matter paragraph (c) The directors report of Mitomingi Co states that investment property rental, forms a *major part of revenue. However a note to the financial statements shows that property rental represents only 1.6% of total revenue for the year. The audit senior is satisfied that the revenue figures are correct. The audit senior has noted that an unqualified opinion should be given as the audit opinion does not extend to the directors' report (d) Audit work on the after-date bank transactions of Janja Co has identified a transfer of cash from Kiuta co. the audit senior assigned to the audit of Janja has documented that Janja's finance director revealed that Kiuta commenced trading on 7th July 2009 after being set up as a wholly owned foreign subsidiary of Janja Co. The audit senior has noted that although no other evidences has been obtained, an unmodified opinion is appropriate because the matter does not impact on the current years financial statements. Required: For each situation comment on the suitability or otherwise of the audit senior's proposal for the auditor's report. Where you disagree indicate what audit modification (if any) should be given instead. Cite any relevant Accounting Standard or Standard on Auditing wherever appropriate (CPA adopted)