Question

difference between clean and qualified report

Answer 1

I am sure this relates to Audit reports, so let me explain in that context.
In a nutshell a 'clean' audit report is one which is which has no issues in it. There are no discrepancies, no problems or issues that can be raised and hence the audit went very well.
On the other hand a 'qualified' audit report which has some kind of a problem, some kind of an issue at the end, that needs to be discussed and looked upon more. It shows that the audit was completed but there are some things that do need attention before the whole thing can be closed.