问题
单项选择题
An analyst does research about audit opinions. A disclaimer audit opinion is most likely issued when:（）
A. financial statements are prepared with some limitation or exceptions according to the accounting standards.
B. auditors are unable to issue an opinion about financial statements.
C. financial statements are materially depart from accounting standards and not fairly presented.
答案
参考答案：B
解析：
拒绝发表意见(disclaimer opinion)意味着审计人员无法就财务报表发表意见。选项A是保留意见(qualified opinion)，选项C是否定意见(adverse opinion)。