what audit opinion will be p[rovided in this case ?

Please DO read our notes on the topic and understand the limited circumstances in which an EOM is appropriate. Hint: nothing to do with location of accounting records.

If lack of records limits the scope of the audit such that there could be material misstatement, the opinion must be modified.

There is NO SUBSTITUTE for a modification of the audit opinion.

Important points to note supposing this was an exam scenario:
(1) It will not necessarily be a disclaimer – it could be qualified “except for”
(2) It will not be a KAM
(3) It will not be an EoM

First and foremost any matter is reported only ONCE in an auditor’s report – this is covered in the notes – please do read them at some point. So if a matter gives rise to a modification, it will be explained in the basis of opinion paragraph – it will NOT be repeated. (Duplication would confuse the reader!)

(1) It is only the records that have been destroyed – NOT the assets – and liabilities don’t “go away” merely because a record of them has been lost. So there’s really no reason why a SoFP cannot be reconstructed – there’s a lot that can be reconstructed from the bank statements (the bank would provide copies) – suppliers will provide copies of their statements – debtors will have paid, etc.

(2) KAM applies only to a listed entity – a listed entity wouldn’t be sending accounting records to the auditor to do a desk-top audit.

(3) An EoM has a specific purpose which is explained in the notes – it certainly would not be used to give emphasis to “whose fault” it was.