9. If an entity's external auditor expresses an unmodified opinion as a result of the audit of the entity's nancial report, readers of the auditor's report can assume that: A. the entity is nancially sound and the nancial report is accurate. B. the external auditor found no irregularities. C. all material disagreements between the entity and the external auditor about the application of accounting principles were resolved to the satisfaction of the auditor. D. the internal control structure is effective