[Solved] An independent auditor's "adverse" opinion on financial statements indicates the auditors have completed their work and are concerned with the "going concern" aspects of the audited entity. Product XXX: Suggests a placeholder name for a product, often used when the specific product name is not disclosed or relevant. Units: A measurement or quantity, especially in the context of production, sales, or accounting, representing a standard or specific amount of a product or service. Sales Estimates: Forecasts of the quantity of a product or service a business expects to sell in a certain period, which is crucial for financial planning and inventory management. Production Estimates: Projections or forecasts of the volume or quantity of goods that a company plans to manufacture in a given period.