An auditor determines the financial statements include at least a material departure from GAAP. Which type of opinion may be issued?

A、 DisclaimerQualifiedAdverseYesNoNo;
B、DisclaimerQualifiedAdverseNoYesNo;
C、DisclaimerQualifiedAdverseYesNoYes;
D、DisclaimerQualifiedAdverseNoYesYes