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A CLEAN Audit report is an unmodified report which states financial statements of the entity are all free from material misstatements and error.Furthermore a qualified opinion states financial statement are materially misstated and are not presented in accordance with IAS's
There is no such thing as a "clean"audit report. There are three types of Opinions which the auditor will include in the audit report.
1. Unqualified Opinion - this means that the AFS present fairly in all material aspects of the business financial position/performance.
2. Adverse Opionion - this is where majority of the AFS are accurate but there is one area which does not present fairly / contain a material error. An explanation of the exact area and its implications will usually be added to the audit report.
3. Qualified Opinion - this means that the AFS are not accurate and do not present fairly the material aspects of the business.
