Auditor is duty bound to express his opinion on financiaI statements in a written report whether financial statements are giving true and fair view of the business. If they do, the auditor expresses an unmodified opinion. Unmodified opinion simply means that financial statements are freefrom material misstatements. However, things are not always good. And auditor may conclude that expressing an unmodified opinion is incorrect then auditor has to modify his opinion. Under what situation modification is necessary and how is that carried out in auditor's report, all otthis other relevant guidelines are provided in ISA 745.