This indicator reflects the result of the Financial Statement Audit. The goal is to receive an “unmodified” audit opinion. There are several types of audit opinions: (1) unmodified, in which the Auditor concludes that the Financial Statements give a true and fair view in accordance with the financial reporting framework used for the preparation and presentation of the Financial Statements [SCORE = 1]; (2) modified, in which the Auditor encounters a situation that does not comply with generally accepted accounting principles, however, the rest of the financial statements are fairly presented [SCORE = -1]; and (3) disclaimer, which is issued when the Auditor cannot form, and refuses to present, an opinion on the financial statements [SCORE = 0].