Can someone answer b) please ?

Question Four Total: 20 marks For the following independent situations, assume that you are the audit partner to the engagement: 1) Four weeks after the year-end date, a major customer of Prince Construction Co. declared bankruptcy. Because the customer had confirmed the balance due to Prince at the balance sheet date, management refuses to charge off the account or otherwise disclose the information. The receivable represents approximately 10% of accounts receivable and 20% of net earnings before taxes. 2) During your audit of Raceway.com, Inc., you conclude that there is a possibility that inventory is materially overstated. The client refuses to allow you to expand the scope of your audit sufficiently to verify whether the balance is actually misstated. 3) You complete the audit of the Munich Department Store, and in your opinion, the financial statements are fairly presented. On the last day of the audit, you discover that one of your supervisors assigned to the audit has a material investment in Munich. 4) Your client, Harrison Automotive, has changed from straight-line to reducing balance methods. The effect on this year's income is immaterial, but the effect in future years may be highly material. The change is not disclosed in the footnotes. Required: a) Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any. (10 marks) b) Given your answer to a) and your assessment of materiality as immaterial, material, or highly material, state the appropriate audit report for each of the above case. (10 marks)