The following is anindependent and materialsituation:

A client changes its method of accounting for the cost of inventories from FIFO to weighted average. As the change has a material effect on the financial report and has not been disclosed as required by Australian accounting standards, the auditor requests the client's management to disclose the information but the request was rejected by the client.

Required:

Indicate the appropriate type of audit opinion you would issue and justify your decision for issuing that particular audit opinion