What Audit Opinion is given when financial statements are free from material misstatements ? a)Qualified Opinion b)Unqualified Opinion c)None

As per ISA700 if financial statements are free from material misstatements then opinion should be unmodified.but as per ISA706 if there is no material misstatement but there something that might be important for intended users of Financial statements then by using EOM and Other mater paragraph we can give opinion as unqualified Opinion.