Upon conclusion of the audit of Spear Corporation, the audit firm, Jones CPAs has not found any material misstatements, and is ready to proceed with issuance of an audit opinion. Which of the following is the most appropriate audit opinion in this scenario? O Jones CPAs should consider issuing an opinion on internal control rather than the financial statements, as this helps protect the auditor in instances of litigation. O Jones CPAs should issue an unmodified opinion as the client's financial statements do not contain any material misstatements. Jones CPAs should consider issuing a disclaimer of opinion, as it is highly unlikely that there are actually no misstatements. O Jones CPAs should issue a qualified opinion, and draw attention to the fact that no misstatements were found