An external auditor gives a qualified audit report that is a “disclaimer of opinion ” .This means that the auditor:
A.
(A) has been unable to agree with an accounting treatment used by the directors in relation to a material item.
B.
(B) has been prevented from obtaining sufficient appropriate audit evidence.
C.
(C) has found extensive errors in the financial statements and concludes that they do not show a true and fair view.
D.
(D) has discovered a few immaterial differences that do not affect the auditor’s opinion.