of the overall financial statements in the auditor's report. The unqualified auditor's opinion is the opinion that the financial statements are presented fairly. Auditors can release three types of statements other than an unqualified/unmodified opinion:

* A qualified opinion means that the financial statements are presented fairly in all material respects in accordance with US GAAP, except for a material misstatement that does not however pervasively affect the user's ability to rely on the