Which of the Following Is Correct Concerning Qualified Opinions,disclaimers of Opinions,and

Which of the following is correct concerning qualified opinions,disclaimers of opinions,and unaudited financial statements?

A) When an auditor issues a qualified opinion regarding audited financial statements,the auditor is relieved of responsibility for mistakes in financial statements only to the extent the qualification is specifically expressed in the opinion letter.
B) An auditor who,due to the limited scope of an audit,disclaims any opinion as to the ability of the financial statements to present the financial position of a company has no liability for misstatements or omissions in the financial statements.
C) Opinion letters stating that an auditor totally disclaims his/her liability for false and misleading financial statements excuse an accountant from the duty to exercise ordinary skill and care.
D) An auditor who prepares unaudited statements automatically creates a disclaimer as to the accuracy of those statements.