【单选题】104 Alternative procedures performed as Chestnut & Co were unable to attend the inventory count were unable to provide sufficient appropriate audit evidence regarding the inventory balance in the stat...
A.
Audit opinion: Qualified Disclosure in the auditor’s report: Basis for qualified opinion
B.
Audit opinion: Disclaimer Disclosure in the auditor’s report: Basis for disclaimer of opinion
C.
Audit opinion: Qualified Disclosure in the auditor’s report: Key audit matters section
D.
Audit opinion: Disclaimer Disclosure in the auditor’s report: Emphasis of matter