What do you mean by an unqualified/unmodified opinion by an auditor?

An unqualified opinion is also known as a clean opinion. The auditor reports an unqualified opinion if the affairs of the company are presumed to be free from material misstatements. In addition, an unqualified opinion is given over the internal controls of an entity if management has claimed responsibility for its establishment and maintenance and the auditor has performed fieldwork to test its effectiveness. An unqualified opinion contains no reservations concerning the company. This is also known as a "clean" opinion meaning that the affairs of the company are presented fairly. The Auditor should express an unmodified opinion when based on Audit Evidence, the Auditor concludes that: a. there is due compliance with the applicable law in terms of timelines and process; b. the records as relevant for the audit verified by him as a whole are free from misstatement and maintained in accordance with applicable laws; and c. the auditor should express an unmodified opinion when the auditor concludes that the information on the affairs of the company in all material respects, are in accordance with the applicable reporting framework.