Answer:
B. Unmodified opinion or qualified opinion.
Explanation:
Unmodified opinion is often called a clean opinion, an unmodified opinion is an audit report that is issued when an auditor determines that each of the financial records provided by the entity is free of any misrepresentations. In addition, an unmodified opinion indicates that the financial records have been maintained in accordance with the standards known as Generally Accepted Accounting Principles (GAAP).
On the other hand, a qualified opinion is when a company’s financial records have not been maintained in accordance with GAAP but no misrepresentations are identified, an auditor will issue a qualified opinion.
