please read question carefully and answer , write the audit opinion with justifaction .

Identify what type of Audit opinion should opinion be expressed. With proper justification while conducting the audit of the inventories, auditor is unable to attend the physical verification and count of the inventories amounted OMR 255,000. But the auditor was satisfied by following the alternate method of existence of inventories (2.5 Marks) 2. Land with a book value of OMR 25,000 was decreased. The decreased loss is estimated at OMR 10,000. The directors have refused to record the loss because the value of other fixed assets is substantially higher than their book values (2.5 Marks) 3. While conducting the audit of your client company, the annual report is not included the statement of cash flows and management is refused to prepare the statement because it is time consuming to obtain the information and also management believes that cash flow is not important to present the true and fair view of the financial statements. (2.5 Marks) 4. The auditor of the company has a doubt on the trade receivables, auditor requested the debtors to confirm on trade receivables but debtors not responded. (2.5 Marks) Answer in the Word document (ANSWER SHEET) and Upload as attachment below