1. 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.