In an Auditor's Report on Financial Statements an Unmodified Opinion

In an auditor's report on financial statements an unmodified opinion is issued when the auditor is satisfied in all material respects that:

A) The view presented by the financial information as a whole is consistent with the auditor's knowledge of the business of the entity.
B) There are no disagreements with management.
C) Internal controls are consistent in design and operation.
D) The audit has been conducted in accordance with International Standards on Auditing.