What type of audit report would be appropriate in each of the following scenarios? Explain.
(a) There is uncertainty relating to a pending exceptional litigation matter that is adequately disclosed in the notes.
(b) The client's records are inadequate and the auditor is unable to obtain sufficient appropriate evidence.
(c) There is a material uncertainty that casts a significant doubt on the entity's ability to continue as a going concern and this uncertainty is adequately disclosed.
(d) There is a GAAP departure concerning a highly material item.
(e) The client will not allow the auditor to contact the client's legal counsel.
(f) The client's accounting records have been destroyed.
(g) There is a material misstatement in the client's inventory account. The misstatement is deemed to be material but not pervasive to the financial statements.
(h) Inventories are misstated. The misstatement is deemed to be material but not pervasive to the financial statements.