Under which of the following set of circumstances might theauditors disclaim an opinion?

	a	There has been a material change between periods in the methodof application of accounting principles.
	b	The group auditors decide to make reference to the report ofcomponent auditor who audited a subsidiary.
	c	The financial statements contain a departure from generallyaccepted accounting principles, the effect of which ismaterial.
	d	The auditors cannot observe ending inventory nor confirmaccounts receivable and cannot obtain sufficient evidence usingalternative procedures.

Once a CPA has determined that accounts receivable haveincreased due to slow collections in a "tight money" environment,the CPA would be likely to:

	a	Review the going concern ramifications.
	b	Review the credit and collection policy.
	c	Increase the balance in the allowance for bad debtsaccounts.
	d	Expand tests of collectibility.