Under what circumstances auditor may express an unqualified opinion?

1. The view presented by the financial information as a whole is consistent with the auditor's knowledge of the business of the entity.

2. The view presented by the financial information as a whole is inconsistent with the auditor's knowledge of the business of the entity.

3. The auditor concludes that the possible effects on the financial statements of undetected misstatements are both material and pervasive.