The correct answer is B. Clean report.
A clean report is a type of auditor’s report that is issued when the auditor has found no material misstatements in the financial statements. The report is typically written in a clear and concise manner, and it includes a statement of the auditor’s opinion on the financial statements.
A qualified report is a type of auditor’s report that is issued when the auditor has found material misstatements in the financial statements. The report is typically written in a more detailed manner than a clean report, and it includes a statement of the auditor’s opinion on the financial statements as well as a description of the misstatements.
A management report is a type of report that is prepared by management and is intended to provide information about the company’s financial performance and operations. The report is typically written in a more informal manner than an auditor’s report, and it does not include an opinion from the auditor.
A cost report is a type of report that is prepared by a contractor and is intended to provide information about the costs incurred in completing a project. The report is typically written in a very detailed manner, and it includes a breakdown of the costs incurred as well as a description of the work that was performed.
In the case where the auditor does not find any irregularity or fallacy and about which there are no complaint, then the auditor will submit a clean report. This is because the auditor has found no evidence that the financial statements are materially misstated, and there are no concerns that need to be addressed in the report.