Which of the following auditor opinions would be appropriate when the auditor is unable to determine if a company's statements were prepared in conformity with GAAP?

A) adverse opinion
B) qualified opinion
C) disclaimer of opinion
D) unqualified opinion

When the auditor is unable to determine if a company's financial statements are prepared in conformity with Generally Accepted Accounting Principles (GAAP), a disclaimer of opinion is appropriate. This is because the auditor cannot express an opinion on the financial statements due to the lack of sufficient evidence or access to information. A qualified opinion would be appropriate if there were isolated departures from GAAP, an adverse opinion if the financial statements are not in conformity with GAAP, and an unqualified opinion if the statements are in conformity with GAAP.