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D is corrent because, although the auditor was not able to observe the inventory count or confirm accounts receivable, the auditor was able to gain satisfaction through the use of alternative procedures. In these circumstances, an unmodified opinion may be issued.
A is incorrect because a qualified opinion is not needed since the auditor was able to gain satisfaction by applying alternative auditing procedures.
B is incorrect because a basis for modification  paragraph would not be required since the auditor was able to gain satisfaction by applying alternative auditing procedures.
C is incorrect because the auditor was able to gain satisfaction by applying alternative auditing procedures. No qualification or disclaimer of opinion is required when the alternative procedures allow the auditor to acquire sufficient evidence regarding the inventory and accounts receivable accounts.