You are the external auditor of EMO Ltd, a manufacturing company. For the financial year ended 31 December 2020, you were not allowed access to the personal files of the executives. You need access to the files for the purpose of auditing the executive remuneration information. According to management, personal files are confidential and cannot be shown to the auditor.

Required:

Select which form of opinion you would consider the most appropriate to use. Give reasons. (2 marks)