NO.PZ2023081403000014
问题如下：
Q. An independent audit report is most likely to provide:
选项：
A.absolute assurance about the accuracy of the financial statements.
B.reasonable assurance that the financial statements are fairly presented.
C.a qualified opinion with respect to the transparency of the financial statements.
解释：
B is correct. The independent audit report provides reasonable assurance that the financial statements are fairly presented, meaning that there is a high probability that the audited financial statements are free from material error, fraud, or illegal acts that have a direct effect on the financial statements.
Independent 和 unqualified都可以理解为无保留意见报告吗？感觉问的问题和答案有点对不上
