PA Musgrave and his associates audited the financial statements of North Company, a computer equipment retailer. Musgrave conducted the audit in accordance with the general and field work standards of generally accepted auditing standards and therefore wrote a standard audit description in his audit report. Then he received an emergency call to fill in as a substitute tenor in his barbershop quartet.
No one else was in the office that Saturday afternoon, so he handed you the complete financial statements and footnotes saying, “Make sure it’s OK to write an unmodified opinion on these statements. The working papers are on the table. I’ll check with you on Monday morning.”

Required:
In general terms, what must you determine in order to write an unmodified opinion paragraph for Musgrave’s signature?