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) Because an opinion is not issued, the auditors should not issue a report.
B) The report should identify the financial statements accompanying the disclaimer of opinion.
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 describe any auditing procedures performed prior to issuing the disclaimer.