16. An auditor is considering whether the omission of the confirmation of investments impairs theauditor's ability to support a previously expressed unmodified opinion. The auditor need notperform 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.