You have been the auditor of a mining company, Shine Ltd (Shine), for the past four years. After experiencing declining profits over the past two years, Shine suffered a net loss of $2,455,600 for the year ended 30 June 2021. As of that date, current liabilities exceeded current assets by $352,560 and total liabilities exceeded total assets by $750,000. Shines mining leases are due for renewal on 31 December 2021. It is expected that an extra sum of $2 million will be needed in order to preserve these leases. The financial statements, prepared on a going concern basis, neither include any adjustments relating to the recoverability and classification of recorded asset amounts nor to the amounts and classification of liabilities that might be necessary should the company be unable to continue as a going concern. what is an appropriate audit opinion to be issued? Give reasons.