I got a 6/8 on this. Please find the two wrong thank you.

Situation Opinion 1. Due to an increase in competition, the client lost its main customers. The auditor has a substatnail doubt about the Qualified or client's ability to continue as a going concern for a reasonable period of time. The client inadequately dislcosed this issue in adverse the financial statements. 2. In the client's current-year financial statements, an investment in a subsidiary is acounted for in accordance with the fair value method. The auditor agrees with management that this treatment is necessary and justified. Unmodified with an additional paragraph 3. At the end of the current year, the client has a material transaction with one of its main shareholders. The auditor wants to emphasize this matter. Unmodified with an additional paragraph Unmodified 4. The client uses the income statement approach to account for credit loss expense. Due to a recession, the client increased the percentage of sales for credit loss expense recognition from 2% to 7%. 5. The auditor is unable to perform necessary audit procedures on the Icient's material share based payment transactions. Qualified or adverse 6. The client holds a number of risky investments and has failed to hedge the risk related to the investments. Unmodified 7. Many of the confirmations sent by the auditor were unreturned, and follow-up audit procedures failed to resolve the issues. Qualified or adverse 8. A significant lawsuit against the client is unresolved at year end. the auditor feels that it has been rpoperly reported but would like to draw financial statement users' attention to the issue. Unmodified with an additional paragraph