Shay Ding is a partner of a regional accounting firm. Ms. Ding was hired by a client to audit the company's books. After extensive work, Ms. Ding determined that she was unable to perform the appropriate audit procedures.

Required

a. Name the type of audit report that Ms. Ding should issue with respect to the work that she did accomplish.

b. If Ms. Ding had been able to perform the necessary audit procedures, there are three types of audit reports that she could have issued depending on the outcome of the audit. Name and describe these three types of audit reports.