How many main components are there in an unmodified auditor's report?

An unmodified auditor's report typically comprises several essential components that serve to communicate the auditor's findings and the integrity of the financial statements being audited. The main components generally include:

1. Title: Clearly identifies the report as an auditor's report.
2. Addressee: Specifies who the report is addressed to, which could be the shareholders, board of directors, or another relevant party.

3. Introduction: States the financial statements audited and the period covered.
4. Management's Responsibility: Outlines the management's responsibility for the preparation of the financial statements in accordance with the applicable financial reporting framework.
5. Auditor's Responsibility: Describes the auditor's responsibility to conduct the audit in accordance with relevant auditing standards.
6. Opinion: Provides the auditor's opinion on the financial statements, indicating whether they present a true and fair view.
7. Basis for Opinion: Explains the rationale behind the auditor's opinion and any key aspects that were considered during the audit.
8. Key Audit Matters (if applicable): Identifies and discusses significant issues encountered during the audit.
9. Other Information: Addresses any other non-audited information included with the financial statements