q1: For the following independent and material circumstances, identify the type of audit opinion required and explain the basis of your answer. You are the senior auditor for Cambodian Imports Ltd, incorporated in Australia and imports various products from Cambodia. Due to the space constraint in Sydney, over (30 per cent) of Cambodian Import's inventory is in a warehouse in Perth. You hired an external auditor to inspect these inventories in the last couple of audits. Due to recent economic and social turmoil, your Perth accountant cannot provide you with the service, and you cannot verify the inventory balance.