On 5 July, Blue Pty Ltd, a major customer of Tom Ltd, was placed into liquidation. As Blue Pty Ltd had confirmed the balance due to Tom Ltd as at balance date, management of Tom Ltd has refused to write off or provide for the Blue Pty Ltd account in the 30 June 2020 financial report. However, they are prepared to disclose this information as a note to the financial report. What type of auditor's report should you issue? Explain the reason for your answer