During the audit of Homeland Corporation (Homeland), you discovered that it's cash sales accounts for more than 60% of the total sales in the year ending 30 June 2021. However, Homeland does not keep substantiating receipts for almost 90% of the cash sales. The Chief Financial Officer (CFO) of Homeland assures you that they have tried to record all sales that are made in cash along with sales made on credit to customers.

Required:

Indicate the appropriate type of audit opinion you would issue and justify your decision for issuing that particular audit opinion.