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45 If the auditors obtains sufficient appropriate evidence on the entity's accounts receivable balance by...

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Accounting

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45 If the auditors obtains sufficient appropriate evidence on the entity's accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable, the opinion on the entity's financial statements should be unqualified and would 00:29:49 Multiple Choice disclose in the Basis for Opinion section that confirmation of accounts receivable was impracticable disclose the fact that alternative procedures were used due to client-imposed scope limitation not mention the alternative procedures include an explanatory paragraph that discloses the performance of alternative procedures

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