The following is an independent and material situation:

Truganina Pty Ltd (Truganina) is a publicly listed company. During the audit of Truganina, you discovered that it has not kept substantiating vouchers and receipts for more than 20 per cent of its expense, excluding salaries and allowance.

Required:

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