King, CPA, was engaged to audit the financial statements of Chang Company, a private 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 that both were fairly stated after applying appropriate alternative procedures. King’s financial statement audit report most likely contained a(n) _______.
a. Qualied opinion.b. Disclaimer of opinion.c. Unmodied opinion.d. Unmodied opinion with an emphasis-of-matter paragraph.