B: As not issuing Cash flow statement along with financial statement doesn’t indicates financial are misstated. But in this case Auditor is allowed to issue unqualified report but has to explain that omission of cash flow statement in the explanatory paragraph.C: In this case there are questions raised on the going concern principal of the company but management is not able to determine the scope of the situation. In this case auditor can issue the unqualified report but have to mention the going concern issue in the explanatory paragraph of the audit report.D: In this case, auditor is not able to confirm the account receivable and auditor cannot provide the opinion due to insufficient evidence. But in this type of situation auditor can issue disclaimer.E: In this case auditor was able to confirm inventory balance by other method instead of physical count. This is the case of departure from GAAP. In this case auditor can issue unqualified report.F: In this case this is a matter of related party transaction; In this case auditor can issue a unqualified report but have to mention this situation as emphasis of a matter in the explanatory paragraph.G: In this case, this is a matter of lack of consistency in the financial statement due to change in accounting principal. In this case, auditor can still issue unqualified report.
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