Caro in case of disclaimer of opinion

As I understand, CARO requires auditor to comment on specific clauses relating to specific aspects of them. Irrespective of whether the opinion is clean, qualified, adverse or disclaimer, I think that the auditor should give findings based on verification of each of the clauses in CARO. It may happen that there could be a number of adverse observations in CARO which may speak for the disclaimer opinion in the main report being given by the auditor. Also would like to have comments from other experts on this.