Donna is a CPA working on the audit of McGregor LLC$,$ a large, publicly$-$traded client. Donna has recently completed her audit of the client's system of internal control and found it to be both robust and effective. Based on this finding, which of the following is Donna in a position to do$?$

Donna can issue a clean audit opinion on the client's system of internal control and the client's financial statements.

Donna can issue a clean audit opinion on the client's system of internal control only.

Donna can issue a clean audit opinion on the client's financial statements only.

Donna can only issue a clean audit opinion on the client's system of internal control once she has also completed the audit of the client's financial statements.