If the auditor obtains satisfaction with respect to the accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable, the auditor's report should be unqualified and could be expected to:

a. disclose that alternative procedures were used because of a client-imposed scope limitation. b. disclose in the opinion paragraph that confirmation of accounts receivable was impracticable. c. not mention the alternative procedures. d. refer to a footnote that discloses the alternative procedures.