Consider the following material and independent situations found during audit testing of Carter Ltd for the year ended 30 June 2021:

a) The auditor is appointed as auditor of the client after Carter Ltds annual physical inventory count has been conducted. The accounting records are not sufficiently reliable to enable the auditor to become satisfied as to the year-end inventory balances. (6 marks)

Required:

Identify the correct audit opinion and justify your reasons why? Write your answer in answer booklet, using the following table format.

Audit opinion (3 marks)	Justification (3 marks)