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Ten days after the balance sheet date, one of Hassan's buildings was destroyed by a fire. Hassan refuses to disclose this information in a footnote

Ten days after the balance sheet date, one of Hassan's buildings was destroyed by a fire. Hassan refuses to disclose this information in a footnote to the financial statements, but the auditor believes
disclosure is required to conform with GAP. The amount of the uninsured loss was material. Accordingly, What Type of Opinion should be expressed by the auditor?

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