4. You are the audit manager on Omally Ltd (Omally) which has a year end of 31 July 2020. On 1 January 2020 Omally implemented a new accounting system, which was generally successfully done, except for February 2020 when one month of Omally's inventory records were lost. Despite several attempts, the audit team was unable to perform alternative audit procedures to verify material inventory transactions in February 2020, although the year-end inventory count went smoothly. Required State the audit opinion your audit firm would likely give on account of the above issue and provide the rationale for your response. (2 marks)