Skates, an independent auditor, was engaged to perform an examination of the financial statements of Apex Incorporated 1 month after its fiscal year had ended. Although the inventory count was not observed by Skates, and accounts receivable were not confirmed by direct communication with customers, Skates was able to gain satisfaction by applying alternative auditing procedures. Skates' auditor's report will probably contain An "except for" qualification. Either a qualified opinion or a disclaimer of opinion. An unmodified opinion and a basis for modification paragraph. A standard unmodified opinion