Which of the Following Guidelines Should Be Followed When a Disclaimer

Which of the following guidelines should be followed when a disclaimer of opinion is issued?

A) The report should identify the financial statements accompanying the disclaimer of opinion.
B) The report should be addressed to the client and specific users who originally retained the auditors.
C) If the disclaimer is due to a lack of independence,the report should indicate the specific reasons for the auditors not being independent.
D) The report should include a reference to any auditing procedures performed prior to issuing the disclaimer.