The correct answer is a Simple reportAuditor: An auditor is an authorized person who verifies and reviews the financial records and financial statements of a company and ensures that they are prepared in accordance with the norms. He also checks whether any tampering or manipulation has been done with the financial data with the aim of hiding any fraud or malpractice within the company. An auditor prepares a report after performing all his auditing services. Based on his research and activities, an auditor prepares primarily the following four types of reports:Unmodified or Unqualified opinion report: A report that has received an unqualified opinion is essentially a clean report. It shows that the auditor is happy with the financial reporting of the company. It's the kind of assessment most companies anticipate from an independent auditor, and it informs shareholders that the financial information they've been given is accurate and fair. Qualified Report: A qualified audit report is a report given by an auditor that highlights some inconsistencies in the entity's financial statements. Qualifications are the terms used to describe these differences. As a result, such a report expresses a qualified opinion on the financial status as reported in the financial statements. Adverse opinion: Adverse opinions are harmful to companies because they imply misconduct or untrustworthy accounting methods. An adverse opinion report is a warning sign for investors, and it can have a significant impact on stock values. If the financial statements are created in a way that materially deviates from generally accepted accounting principles (GAAP), auditors are likely to issue an adverse opinion report. An auditor's disclaimer of opinion is a statement that no opinion is being expressed on a client's financial statements. This disclaimer could be made for a number of reasons. For example, the auditor may not have been permitted to carry out all the audit procedures as intended. Alternatively, the client may have limited the scope of the audit to the point that the auditor was unable to form an opinion. Additional InformationAudit report with an Emphasis of matter paragraph: If the auditor believes it is necessary to draw users' attention to a matter presented or disclosed in the financial statements that is of such importance to users' understanding of the financial statements, the auditor must include an Emphasis of Matter paragraph in the auditor's report.