If an external auditor does not agree with the directors ’ treatment of a material item in the accounts, the first action they should take is to
A.
(A) give a qualified opinion of the financial statements
B.
(B) give an unqualified opinion of the financial statements
C.
(C) force the directors to change the treatment of the item in the accounts
D.
(D) persuade the directors to change the treatment of the item in the accounts