An auditor's report that states that the auditor is unable to offer an opinion on the fair presentation of all or a portion of the financial statements.

A disclaimer of opinion results when auditors are unable to express an opinion on the fairness of the agency financial statements due to a limiting factor, such as a lack of adequate supporting financial information.

Unavailability of sufficient competent evidential matter to form an opinion.

An auditor's statement indicating that an external auditor of an entity's financial statements has no opinion on the entity's financial statements.

A disclaimer indicating the auditor was unable to satisfy himself or herself that the overall financial statements were fairly present in accordance with GAAP.

Statement by an AUDITOR indicating inability to express an opinion on the fairness of the FINANCIAL STATEMENTS provided and the reason for the inability. The auditor is required to disclaim depending on the limitation in scope.