Six months after issuing an unqualified opinion on a set of financial statements, the audit partner discovered that the engagement personnel on the audit failed to confirm several of the client’s material debtors’ balances. The audit partner should first:

(a) inquire whether there are persons currently relying, or likely to rely, on the unqualified opinion.

(b) assess the importance of the omitted procedures to the auditors’ ability to support the previously expressed opinion.

(c) perform alternative procedures to provide a satisfactory basis for the unqualified opinion.

(d) request permission of the entity to undertake the confirmation of debtors.

Choose the best answer.