Item	description	amount	management response
1	Sales have been overstated due to incorrect classification and delay in delivery of good from supply chain issue.	Auditor recommended to make an adjustmentof an overstatement of $2,000,000	Adjustment of 1,500,000 is made
2	In FY22, inventory has been overstated as the shipment of products purchased overseas are delayed and recorded a lower inventory write-off despite the inventories damaged from flooding.	Auditor recommends making an adjustment of of an overstatement of $400,000	no adjustment is made as management believe all estimates are correct

You have prepared the following summary of issues found during the audit and the management's response to the auditor's recommendations. Required: What audit opinion will need to be provided? Explain and include references.