Supposed that you are the auditor of Mike Pty Ltd for the year ended 20/06/2020. Mike Ltd has followed AASB (Australian Accounting standard) in preparation of financial reports. However, a note to the financial report indicates the early application of an accounting standard that has a pervasive effect on the financial report. The note details the reasons for this view. You, as the auditor, concur that this additional note disclosure is necessary to give a true and fair value. What type of opinion should you issue? Explain the reason for your answer.