Multiple Choice Question

$($D$)$ Due in less than $12$ hours

An unqualified, or "clean" independent auditor's opinion:

states that the auditor has prepared the financial statements in accordance to generally accepted accounting principles $($GAAP$).$

states that the named financial statements are free of any errors or irregularities.

states that it is the responsibility of the company's management to perform a peer review of the auditor's work.

states that the auditor's work requires the application of generally accepted auditing standards $($GAAS$).$