28. Crispin Incorporated engaged you to perform an audit of their financial statements one month after its fiscal year had ended. Although the inventory count was not observed by you and accounts receivable were not confirmed by direct communication with debtors, you were still able to obtain sufficient appropriate audit evidence by applying alternative auditing procedures. Your audit report of the financial statements will probably contain: A. A standard unmodified opinion. B. An unmodified opinion and an emphasis-of-matter paragraph. C. Either a qualified opinion or a disclaimer of opinion. D. An "except for" qualification