Final answer:
An auditor will not issue a disclaimer opinion for immaterial inconsistencies in accounting principles but may provide an unmodified or unqualified opinion. A disclaimer of opinion is reserved for situations where there is insufficient information or pervasive uncertainty about the financial statements.
Step-by-step explanation:
When accounting principles are not consistently applied, and the materiality level is immaterial, the auditor will generally not issue a disclaimer opinion. Instead, he or she may issue an unmodified opinion or an unqualified opinion. A disclaimer of opinion is typically issued when the auditor does not have sufficient information to form an opinion on the financial statements or there is uncertainty so pervasive that the auditor cannot form an opinion on the financial statement as a whole.
However, if the inconsistencies in the application of accounting principles are immaterial, meaning they do not affect the users' ability to make informed decisions based on the financial statements, the auditor may choose to overlook these as they do not significantly misrepresent the financial condition of the organization.