AUDIT OPINION (2 marks) Analyse and explain how the following situation would affect the audit report for the financial year ended on 31 December 2020, assuming you are the audit partner of Trans-Pacific Ltd. Trans-Pacific Ltd is a large wholesaler with operations in Brisbane, Sydney, and Melbourne. Due to border closure and extended lockdowns, the audit team in Brisbane is unable to travel to Sydney to physically attend inventory stocktaking or perform test count in Sydney. However, the audit team contacted a Sydney-based affiliated audit firm to perform the procedures on behalf of the Brisbane audit team. You are satisfied that sufficient appropriate evidence has been collected for the inventory account