You were engaged to audit the Chowdhury Ltd's financial statements after the close of company's fiscal year on 30 June 2020. Because you were not engaged until after the balance sheet date, you were not able to physically observe inventory, which is highly material. On the completion of audit, you are satisfied that Chowdhury's financial statements are presented fairly, including inventory about which you were able to satisfy yourself by use of alternative audit procedures. Question -01: What Audit opinion will you provide in this situation -Unqualified or Qualified