Green, CPA, was engaged to audit the financial statements of Essex Co. after its fiscal year had ended. The timing of Green's appointment and the start of fieldwork made confirmation of accounts receivable by direct communication with the customers not feasible. However, Green applied other procedures and was satisfied as to the reasonableness of the account balances. Green's auditors' report most likely contained a(n)

A. unqualified opinion.

B. qualified opinion due to a departure from generally accepted auditing standards

C. qualified opinion due to a scope limitation

. D. adverse opinion