41-if the auditor obtains satisfaction with respect to the accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable, the auditors report should be unqualified and could be expected to A. stateRefer to a footnote that discloses the alternative procedures. B. Disclose in the opinion paragraph that confirmation of accounts receivable was impracticable. C. Disclose that alternative procedures were used because of a client-imposed scope limitation. D. Not mention the alternative procedures