Doe, an independent auditor, was engaged to audit the financial statements of Ally Incorporated one month after its fiscal year had ended. Although the inventory count was not observed by Doe, and accounts receivable were not confirmed by direct communication with debtors, Doe was able to gain satisfaction by applying alternate auditing procedures. Doe's report will probably contain:

a. A standard unmodified opinion. b. An unmodified opinion and a separate explanatory paragraph. c. Either a qualified opinion or a disclaimer of opinion. d. A partial disclaimer of opinion.