King, CPA, was engaged to audit the financial statements of Chang 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. Qualified opinion.

b. Disclaimer of opinion.

c. Unqualified opinion.

d. Unqualified opinion with an explanatory paragraph.