As a fresh graduate who joined the industry recently, you are tasked with collecting data from available sources to establish the purpose for the analysis of Adani Power Ltd. You have collected the annual report published for the financial year 2020/2021. Reading through the Auditors' Report, you found something uncommon for most listed firms (Please refer to the annual report in the Assessment folder on Blackboard).

(i) From the analyst's point of view, is audit opinion important? (2 marks)

(ii) What is your view on the audit opinion of Adani Power Ltd? (2 mark)

(iii) Does the audit opinion affect your intended analysis? (2 marks)