You had finished fieldwork for 2017 financial statements of Anna Corporation on February 25, 2018, and send out the report to Anna Corporation on March 15, 2018. On March 17, 2017, there was a fire at the factory of $ 5,000,000 and it's fully damaged. All losses and compensations were recorded in November 2018.

What is the audit opinion should be express on the independent auditor's report for 2017 financial statements?