It is February 10. Cathy Dennis, the audit partner on the KYC Technologies Ltd. audit, is a guest at a KYC board meeting to approve the audit report. She states that KYC continues to have strong controls resulting in yet another unmodified opinion this year. The board approves the audit report and Cathy leaves the meeting with the intention of issuing the final auditor's report and couriering it to KYC by the close of business on February 17. On the drive back to the office, Cathy receives a call from the audit manager informing her that Sirrah Alamak Systems (SAS), a customer of KYC, just filed for bankruptcy earlier that morning. KYC had a material receivable from SAS at year-end. The audit manager informs Cathy that the audit team will conduct and complete the additional work related to the SAS bankruptcy by February 17. The auditor's report is likely _______.

A.

to require an adverse opinion

B.

to be downgraded to a review engagement.

C.

to be double dated

D.

to receive a disclaimer of opinion