When Are an Auditor's Reporting Responsibilities Not Met by Attaching

Multiple Choice

When are an auditor's reporting responsibilities not met by attaching an explanation of the circumstances and a disclaimer of opinion to the entity's financial statement?

A) When the independent auditor with sufficient appropriate evidence believes the financial statements are not prepared in accordance with GAAP.
B) When the auditor was unable to observe the taking of the physical inventory.
C) When the auditor is not independent.
D) When the auditor has performed insufficient auditing procedures to express an opinion.