King, CPA, Was Engaged to Audit the Financial Report of Newton

Multiple Choice

King, CPA, was engaged to audit the financial report of Newton Company after its fiscal year had ended. King neither observed the inventory count nor confirmed the receivables by direct communication with debtors but was
Satisfied concerning both after applying alternative procedures. King's auditor's report most likely contained a(n) :

A) unmodified opinion with an explanatory paragraph.
B) unmodified opinion.
C) disclaimer of opinion.
D) qualified opinion.