登录之后可查看解析

B is corrent because an unmodified audit report indicates that disputes over significant accounting issues have been settled to the auditor’s satisfaction. If any such disputes have not been settled, the auditor must render an opinion other than unmodified.
A is incorrect because the objective of an audit is not to conclude that the client is financially sound. Rather, the auditor renders an opinion on the fairness of the financial statement presentation in accordance with GAAP
C is incorrect because there is no assertion as to accuracy by the independent auditor. Rather, the auditor renders an opinion on the fairness of the financial statement presentation in accordance with GAAP
D is incorrect because the footnotes are regarded as an integral part of the financial statements and must contain adequate informative disclosures.