The following are audit procedures of ABC Company$$s inventory and warehousing cycle. The company is a manufacturing industry producing car and motorbike spare parts. The inventory value at ABC Company is $210\mathrm{.}15$ billion. All of ABC Company's inventory is located at the head office and third party warehouses.

Bernard and his team have carried out several audit procedures in connection with observing inventory calculations and related inventory cycles as follows:

a$.$ In a meeting to discuss year$-$end physical calculations, information was obtained that the total quantity of inventory in the client's warehouse, excluding third party warehouses, was $10,000$ items, and the auditor had determined the size of the picking$/$sample test at $5\%$ of the "total quantity" that would be observed from all The inventory list provided includes primarily inventories with material values. The auditor observed the physical inventory count on December $29$ and $302022,$ and there were no matters that came to the auditor's attention during the physical inventory count process in line with the results of previous meetings with clients. The auditor has also obtained a physical inventory count sheet which contains a list of the client's inventory. And the auditor is confident in the validity of the data provided by the client.

b$.$ The total value of inventory stored at the Third Party, Delta Company warehouse is around $25\%$ of the total inventory of ABC Company$$s$.$ The auditor has sent a confirmation letter directly to the third party, Delta Company, but the confirmation response has not been received until the date of the audit report, namely March $152023.$

c$.$ Auditors use several financial ratio analyzes as analytical procedures to calculate inventory turnover and compare it with last year. Inventory turnover in $2022$ compared to $2021$ is $6$x and $3$x respectively.

d$.$ Conduct questions and answers $($inquiries$)$ with clients, whether inventory has been used as collateral at the end of the year in connection with long$-$term loans. It turned out that the client did not provide information about long$-$term loan collateral.

Requested:

$1.$ The client explains that the inventory in the third party warehouse, Delta Company is in good condition, and the client has provided a "certification letter" from Delta Company on December $30,2022$ containing information on the quantity, type and condition of inventory stored in the Delta Company warehouse to auditors. Give your opinion $($point b$),$ and are there any implications for the form of the audit report opinion? Guess what auditor's opinion $($audit opinion$)$ can be given by the auditor if this is the case.