d) Aclient changes its method of accounting for the cost of inventories from FIFO to weighted average. The auditor concurs with the change although it has a material effect on the financial report and has not been disclosed. Give them a qualified. Modified opinion. They change accounting policy but It not disclosure e) Due to losses and adverse key financial ratios. an auditor has substantial doubt about a client's ability to continue as a going concern for a reasonable period of time. The ciient has adequately disclosed its financial difficulties in a note to its financial report, which do not include any adjustments that might result from the outcome of this uncertainty. Modied opinion. Required: For each of the above situations you are required to indicate the type of audit opinion you would issue, as well as the reasons for issuing the particular audit opinion