For each of the following situations that require an audit report: (1) determine what type of audit report is called for and (2) for reports other than standard unqualified, state where in the audit report changes would have to be made and make the changes. Be specific.

a. The accountant merely compiles the financial statements based on management's representations. No audit work is performed at all.

b. The auditor has no reason to believe that the financial statements are prepared differently from GAAP but wants to call attention to management's continuing relationship with a company whose management substantially overlaps with the client's.

c. In performing the audit, you do not believe you had adequate access to important records on the company's cash wire transfer activity.

d. Management no longer estimates its uncollectible receivables each fiscal year end, preferring instead the direct write-off method. They argue that it is not material. You believe otherwise.

e. A material portion of the work on the audit of the inventory value was performed by another audit firm (whose work you believe you can trust).

f. In the second year of your audit relationship, the client has decided to disclose an ongoing contingent liability in its financial statements for the first time. The company's failure to do so last year caused you to issue a qualified audit report.

g. A material portion of the audit work was performed by a firm whose work you cannot obtain and whose partners are unwilling to discuss your client.

h. Your client is currently subject to material legal claims under strict consumer product liability law.

i. You are convinced that your client's business will not likely survive for another year.

j. Due to substantial difficulty in estimating its uncollectible accounts and given the relatively small amount of receivables on your client's financial statements, you concur with its use of the direct write-off method for accounting for bad debt.