Ben & Co, a listed company, with Profit before Tax of GHS24.7million, recectived a letter on 7th January 2019 indicating that Naa&Co, one of its customers, had gone out of business and that no money was to be recovered. At its year end 31st December 2020, Ben \& Co was owed GHS1.1 million by Naa & Co. Ben & Co had inventory to the value of GHS0.7million (at cost) which was purchased specifically to supply Naa & Co-the inventory would need to be altered at a cost of GHS. 04 million in order to sell it to any other customer. The directors of Ben & Co are refusing to write off the debtor or write down the inventory. You are required to suggest the most likely form of audit report in the above situation.