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A ‘clean’ or ‘unmodified’ opinion arises if the auditor believes the statements fairly and accurately present the financial position, in accordance with generally accepted accounting principles.
A ‘qualified’ opinion is the next step down, which may note exceptions to the overall ‘fair presentation,’ which can include the scope of the audit.
1. An adverse opinion is given when the financial statements are materially misstated and the is material and pervasive.
2. A disclaimer of opinion is given when the auditor is unable to obtain sufficient appropriate audit evidence , that is there is a limitation of scope and the Material and pervasive.