Under which of the following circumstances might an auditor disclaim an opinion?
A.	The financial statements contain a departure from generally accepted accounting principles, the effect of which is material.
B.	A group auditor decides to refer to the report of a component auditor who audited a subsidiary.
C.	There has been a material change between periods in the method of application of accounting principles.
D.	There are significant uncertainties affecting the financial statements for which the auditor is unable to obtain sufficient evidence to support managements assertions.