The issuance of a disclaimer of opinion generally indicates A. the auditors have some uncertainties, but these uncertainties are not so material that they cannot form an opinion on the fairness of presentation of the financial statements as a whole. B. the auditors cannot form an opinion on the fairness of presentation of the financial statements as a whole. C. the auditors have observed a departure from generally accepted accounting principles but the departure is not of sufficient materiality to justify a qualified opinion. D. the auditors have observed a departure from generally accepted accounting principles that is so material and pervasive that a qualified opinion is not justified.