Audit Report

Dear Sir,

My confusion is between a modified audit opinion and a Modified audit report.

Am I right in the following examples:

1. Where there is no misstatements in the Financial Statements – An unmodified audit opinion and an unmodified audit report?

2. Where there is no misstatement in the Financial Statements but an emphasis of matter or other matter paragraph is added – An unmodified Audit Opinion and a Modified Audit Report?

3. In a situation where the audit opinion is modified does that imply the audit report is also modified also? In other words the audit report cant be unmodified if the audit opinion is modified?

Thanks in adv

robbierob