You are an audit partner currently finalising your 30 June 20X0 audits. The following independent and material matters have come to your attention:

1. Food Fund (FF) is an unincorporated charity. As in prior years, you have performed the audit in accordance with its Articles of Association. The financial statements are prepared by another firm of accountants on behalf of FF’s board of directors, as FF does not have the in-house expertise to perform this function. During your review of the internal controls, you noted that FF did not have sufficient controls over the collection of income to enable you to be satisfied that all income received was in fact recorded.

However, you have been satisfied that all income recorded has been correctly accounted for.

2. Telken Ltd is the parent company of the Telken Ltd Group. Your firm did not act as auditor of Telfast Ltd or Teldane Company — all subsidiaries of Telken Ltd. You were unable to obtain the auditors’ report for Telfast Ltd, although you do have a copy of the final draft auditors’ report, and the other auditors’ verbal assurance that an unqualified auditors’ report was issued. In addition, despite receiving a copy of the auditors’
report for Teldane Company, you do not believe the financial statements are suitable for consolidation with the other entities in the group. This is because Teldane Company operates in Afghanistan, which has a vastly different accounting framework. You have been able to quantify the financial effect of the required adjustments on the financial statements of the Telken Ltd Group. However, management has refused to make these adjustments and has consolidated the existing version of Teldane’s financial statements.

3. Eureka Ltd operates a small goldmine, which is run as a family business. The board consists of Mr Lawlor and his sister, Ms Lawlor, who are also the principal shareholders.
As part of the final audit meeting, Ms Lawlor tells you:
‘I reckon the vein we’re currently mining will last 18 months at the most — 14 months at the least. After the gold is extracted, we are shutting up shop; we’ll let the licence expire and retire to Kalgoorlie.’
Ms Lawlor then shows you a surveyor’s report backing up her assertion regarding the amount of gold in the vein. The financial statements do not disclose this information.

4. Ms Ford, the finance director of Prime Trust, refuses to adopt FRS 8 (IAS 24), Related Party Disclosures, on the grounds that it ‘requires information to be disclosed to the public which should remain known only to the parties concerned’. This is consistent with her stance in prior years, which resulted in your issuing a qualified auditors’
report. You are satisfied that the current financial statements are materially correct in all regards, apart from the non-compliance with FRS 8 (IAS 24).

Required

Identify the type of auditors’ report to be issued for each of the above four situations.