The Issuance of a Disclaimer of Opinion Generally Indicates

The issuance of a disclaimer of opinion generally indicates

A) The auditors cannot form an opinion on the fairness of presentation of the financial statements as a whole.
B) The auditors have some uncertainties,but these uncertainties are not so material that they cannot form an opinion on the fairness of presentation of the financial statements as a whole.
C) The auditors have observed a departure from generally accepted accounting principles but the departure is not of sufficient materiality to justify a qualified opinion.
D) The auditors have observed a departure from generally accepted accounting principles that is so material and pervasive that a qualified opinion is not justified.