Cardis’ auditor won’t issue an opinion on results.

Touche Ross said it is unable to express an opinion due to “material weaknesses in the company’s accounting systems and systems of internal control.” Cardis said it believes the disclaimer is unjustified and has hired Arthur Anderson & Co. to review its accounting systems. Cardis, a troubled auto parts distributor based in Beverly Hills, is behind on debt payments to Security Pacific and Dresdner Bank A.G. The spin-off of its recently acquired Tuneup Masters unit is on hold, pending the outcome of negotiations with bankers.