For the following situation discuss the type of audit opinion(s) to be issued, give your reason(s) and describe any changes necessary to the standard ( unqualified) audit report.State your assumptions and consider in your response all possible alternatives.Assume the events discussed in the situation are not immaterial.

Situation

During the audit at a drug manufacturing company, the inventory manager prevented the auditor from checking the expiry date of a certain expensive drug. The inventory manager stated that accessing the expiry date is difficult because the drug requires special-purpose packaging and wrapping when in the warehouse. The manager informed you that he is certain the drug is good for another nine months.