If an Auditor Makes a Disclaimer of Opinion, This Means

If an auditor makes a disclaimer of opinion, this means that the auditor ________.

A) generally agrees that the company's financial records accurately represent the company's financial position, but notes a few departures from GAAPs
B) disagrees that the company's financial records accurately represent the company's financial position
C) cannot draw a conclusion about the accuracy of the company's financial records, generally due to a lack of sufficient information about the records
D) agrees that the company's financial records accurately represent the company's financial position