If an Auditor Makes a Disclaimer of Opinion,this Means That

Multiple Choice

If an auditor makes a disclaimer of opinion,this means that the auditor ________.

A) is of the opinion that the company's financial statement matches its performance but notes a few departures from GAAPs
B) is of the opinion that the company's financial statement does not accurately reflect the company's financial position
C) is unable to draw a conclusion about the accuracy of the company's financial records owing to lack of information
D) finds that the company's financial statements fairly represent the company's financial position