due to inadequate financial records park could not verify tech rsquo s january 1 200 619278

Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, 2009. Park obtained sufficient audit evidence for all of Tech’s financial statement items except Tech’s opening inventory. Due to inadequate financial records, Park could not verify Tech’s January 1, 2009 inventory balances. Park’s opinion on Tech’s 2009 financial statements most likely will be