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Lattice Boltzmann schemes are efficient numerical methods to solve a broad range of problems under the form of conservation laws. However, they suffer from a chronic lack of clear theoretical foundations. In particular, the consistency analysis and the derivation of the modified equations are still open issues. This has prevented, until today, to have an analogous of the Lax equivalence theorem for lattice Boltzmann schemes. We propose a rigorous consistency study and the derivation of the modified equations for any lattice Boltzmann scheme under acoustic and diffusive scalings. This is done by passing from a kinetic (lattice Boltzmann) to a macroscopic (Finite Difference) point of view at a fully discrete level in order to eliminate the non-conserved moments relaxing away from the equilibrium. We rewrite the lattice Boltzmann scheme as a multi-step Finite Difference scheme on the conserved variables, as introduced in our previous contribution. We then perform the usual analyses for Finite Difference by exploiting its precise characterization using matrices of Finite Difference operators. Though we present the derivation of the modified equations until second-order under acoustic scaling, we provide all the elements to extend it to higher orders, since the kinetic-macroscopic connection is conducted at the fully discrete level. Finally, we show that our strategy yields, in a more rigorous setting, the same results as previous works in the literature. [ABSTRACT FROM AUTHOR]