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

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

An independent auditor has concluded that substantial doubt remains about a nonpublic client's ability to continue as a going concern, but the client's financial statements have properly disclosed all of its solvency problems. The auditor would probably issue a(an):

a		"Except for" qualified opinion.
b		Unmodified opinion with an appropriate emphasis-of-matter paragraph.
c		Adverse opinion.
d		Standard unmodified opinion.