Question：An unmodified audit opinion implies which of the following?
A. No errors or irregularities have been discovered by the auditor.
B. No errors or irregularities occurred during the accounting period.
C. The company has followed the provisions of international financial reporting standards.
D. None of the statements are correct.
The correct answer is: None of the statements are correct.
The report lends credibility to financial statements, but it does not give 100% assurance that all errors or irregularities have been identified or they were adjusted if discovered (materiality). It is not necessary that the company has followed the provisions of international financial reporting standards as the auditor may have concurred that a departure from these was necessary in order that a true and fair view was given.
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