All of the Following Are Conditions Requiring a Departure from a Standard

All of the following are conditions requiring a departure from a standard unqualified audit report except:

A) management refused to allow the auditor to confirm significant accounts receivable for which there were no alternative procedures performed.
B) Mmnagement decided not to allow the auditor to confirm significant accounts receivable, but the auditor obtained sufficient appropriate evidence by examining subsequent cash receipts.
C) part of the audit was performed by other auditors whose report was furnished to the principle auditor.
D) management has determined that fixed assets should be reported in the balance sheet at their replacement values rather than historical costs. The auditors do not concur.