1-Where in the audit report (which section) would the following statements be appropriately reported: Choose from "Opinion", "Basis for opinion", "Key audit matters", "Emphasis of matter", "Other matter", "Responsibilities of management", "Responsibilities of auditor", "Report on other regulatory requirements" a- "The client changed its inventory accounting method from FIFO to Weighted Average, leading to an increase in net income by $ 10000 and an increase in inventory valuation by $ 15000". b- "The client did not sufficiently disclose all of the details of its transactions with related parties, according to the requirements of IAS 24, the fact that has a material effect on the presentation of accounts receivable in the statement of financial position" "To deal with the difficulties of auditing accounts receivable, we doubled the number of the previously planned confirmations with accounts receivable". d="Management of the client is responsible for the preparation and fair presentation of the financial statements" 23 What is meant by a very material scope restriction, and how does it affect an auditor's opinion