When issuing a modified report, which is NOT one of the types of reports an auditor can issue?

In the context of audit reporting, a modified report is an indication that there are issues that need to be highlighted regarding the financial statements under examination. The types of reports include various forms of modified opinions, such as qualified opinions, adverse opinions, or disclaimers of opinion, which reflect different levels of disagreement with the financial statements presented.

A standard unmodified report, on the other hand, signifies that the auditor has found no material misstatements and is able to express a clear opinion that the financial statements present a true and fair view of the entity's financial position in accordance with the applicable financial reporting framework. This type of report does not align with the concept of a modified report because it indicates no issues or qualifications.

The other responses, while they may sound plausible, are not recognized classifications of audit reports. A modified report typically does not include an unmodified opinion or an adjusted opinion. Therefore, the standard unmodified report stands out as a category that does not belong with the modified reports, confirming it as the right choice.