unqualified opinion is now called
Unqualified Opinion. Often called a clean opinion, an unqualified opinion is an audit report that is issued when an auditor determines that each of the financial records provided by the small business is free of any misrepresentations.n audit report is an appraisal of a small businessâs complete financial status. Completed by an independent accounting professional, this document covers a companyâs assets and liabilities, and presents the auditorâs educated assessment of the firmâs financial position and future.