List of terms 1. Also known as a clean audit opinion; the auditor concludes that the financial statements are fairly presented. 2. What results when an auditor will issue an unmodified audit opinion when there is a significant issue that is adequately disclosed and there is a need to draw the attention of the user to it. 3. Opinion provided when the auditor concludes that the financial statements contain a material (significant) misstatement or scope limitation. 4. Opinion provided when the auditor concludes that there is a pervasive material misstatement in the financial statements. 5. Opinion provided when the impact of a scope limitation is so extreme that an auditor is unable to obtain sufficient appropriate evidence to base an opinion