Which One of the Following Is the Most Favorable Opinion

If an auditor makes a disclaimer of opinion, this means that the auditor is ________. A) favorable to the company's financial statement matching its performance but notes a few departures from Generally Accepted Accounting Principles (GAAPs) B) unfavorable about the financial statement representing the company's position C) unable to draw a conclusion about the accuracy of the company's financial records owing to lack of information D) favorable of the company's financial statements representing its performance

Which of the following opinions is necessary for a company to avoid unfavorable repercussions on the company? A) an adverse opinion B) a qualified opinion C) a disclaimer of opinion D) an unqualified opinion