What Can a User of Financial Statements Infer from an Unqualified

Multiple Choice

What can a user of financial statements infer from an unqualified opinion on the financial statements?

A) The auditor found no instances of error or fraud.
B) The auditor has no reservations about the fairness of presentation.
C) The auditor is satisfied that management is both credible and competent.
D) All of the above can be inferred by the user.