I need more explanation on all options.

1. Which of the following audit opinions ismost appropriate, given the circumstances described?

A.The auditor was not permitted by their client to send accounts receivable confirmations. The balance of accounts receivable is material. Although there are alternate procedures available, the auditor chooses not to employ these alternate procedures and issues a qualified audit opinion.

B.The auditor has formed a belief that inventory is materially misstated meaning that inventory in the Balance Sheet is overstated and Cost of Sales is understated. these are the only material misstatements. The auditor issues a qualified audit opinion.

2. Which of the following statements relating to an auditor's responsibility for events occurring subsequent to balance date ismost correct?

C.Auditors have no responsibility for events occurring subsequent to the date of the auditor's report.

D.If the auditor identifies a material non-adjusting event subsequent to balance date but before the date of the auditor's report, and management do not agree to disclose this in the financial statements, the auditor should issue a qualified audit opinion.