Which of the Following Best Describes the Conclusions an Auditor

Multiple Choice

Which of the following best describes the conclusions an auditor makes in an integrated audit that results in an audit report that is unqualified?

A) The financial statements are fair according to GAAP.
B) The financial statements are free of material misstatement based on U.S. GAAP and management's report on internal control over financial reporting states that there are no material weaknesses.
C) The financial statements and internal control over financial reporting are materially correct.
D) The financial statements are free of material misstatement based on U.S. GAAP and based on the audit, the auditor agrees with management's report that internal control over financial reporting is effective and does not have any material weaknesses.