The standard unmodified audit report A. is sometimes called a clean opinion. B. can be issued only with an explanatory paragraph. C. can be issued if only a balance sheet and income statement are included in the financial statements. D. is sometimes called a disclaimer report.

An audit report is an opinion or a disclaimer that is given by internal audit and an independent external auditor.

Hence the option D is correct.

Learn more about the unmodified audit report.

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A. is sometimes called a clean opinion.

Explanation:

The standard unmodified audit report is the report where the auditors said the financial statement of the company are prepared by keeping all material aspects and it is complied with the accounting standards

It is also known as a clean opinion

Therefore as per the given situation, the option A is correct

hence, the same is to be considered

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