auditor obtains sufficient competent evidence on the client's accounts receivable balance by alternative procedures because it is impractical to confirm accounts receivable, the auditor's opinion should be unqualified and could be expected to A. Disclose the fact that alternative procedures were used due to client imposed scope limitation. B. Disclose in the opinion paragraph that confirmation of accounts receivable was impracticable. C. Not mention the alternative procedures. D. Include an explanatory paragraph that discloses the performance of alternative