6b. adverse opinion,但依條應該係disclaimer of opinion.
6c. 果5分你係要慢慢推論,我覺得佢係問你cumulative impairment loss 個client係做得岩,但如果全部擺係第二年做HK$ 1.5M loss有無問題

我答咗,
1. the auditor係要assess下第一年material effect會唔會影響第二年個數,
2. 佢cumulative loss HK$1.5M係岩,但唔代表佢第一年同第二年個p&l係岩,
3. The auditor 要攞多少少 audit evidence證明the client做得岩唔岩,
4. 同client傾下佢用咗d咩方法同assumption計呢條數,
5. 若果HK$1.5 impairment係錯,你要叫佢改,
6. 如果無material effect,又或者佢肯改,咁就unmodified opinion,若果唔係就係qualified/adverse opinion,