An Auditor's Report Contains the Following Sentences: We Did Not

Multiple Choice

An auditor's report contains the following sentences: We did not audit the financial statements of JK Co., a wholly owned subsidiary, which statements reflect total assets and revenues constituting 17 percent and 19 percent, respectively, of the related consolidated totals. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for JK Co., is based solely on the report of the other auditors. These sentences:

A) Are an improper form of reporting.
B) Divide responsibility.
C) Disclaim an opinion.
D) Qualify the opinion.