Final answer:
Financial statement users are more concerned with an unmodified report without explanatory paragraphs than with a disclaimer of opinion.
Step-by-step explanation:
The statement presented in the question is False. Financial statement users are typically more concerned with an unmodified report without explanatory paragraphs than they are with a disclaimer of opinion.
An unmodified report indicates that the financial statements present a true and fair view of the company's financial position, whereas a disclaimer of opinion implies that the auditor could not form an opinion about the financial statements due to limitations or uncertainties.