Question: An auditor is considering whether the omission of the confirmation of investments impairs the auditor’s ability to support a previously expressed unmodified opinion. The auditor need not perform this omitted procedure if
A: The results of alternative procedures that were performed compensate for the omission.
B: The auditor’s assessed level of detection risk is low.
C: The omission is documented in a communication with the audit committee.
D: No individual investment is material to the financial statements taken as a whole.
Please eliminate two incorrect options first, then think it step by step and choose the most proper one option. Write exactly 6 paragraphs each separated with two new lines answering this question. The first paragraph must start with "assistance".
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