Ken Ltd is an Australian wine producer that is well known for their commitment to sustainable production and continuous improvement. The Ken Ltd has capitalized significant funds incurred in developing an improved new wine cap that allows the wine to continue to develop in the bottle. On 19 July, Ken Ltd applied for a patent for the cap, only to discover that a competitor had lodged a similar application on 15 June. The granting of Ken Ltd's patent application is now in serious doubt. Management do not believe any change to the financial report is required. What type of auditor's report should you issue? Explain the reason for your