When an Auditor Does not Confirm Material Accounts Receivable,but Is

Multiple Choice

When an auditor does not confirm material accounts receivable,but is satisfied by the application of alternative auditing procedures,she normally should:

A) Issue an unmodified opinion,but disclose elsewhere in the report this departure from a customary procedure.
B) Issue an unmodified opinion with no reference to this omission.
C) Issue a qualified opinion or a disclaimer,depending on the materiality of the receivables.
D) Issue an adverse opinion.