An Internal Auditor Has Completed an Audit of an Organization's

An internal auditor has completed an audit of an organization's activities and is ready to issue a report. However, the client disagrees with the internal auditor's conclusions. The auditor should:

A) Withhold the issuance of the audit report until agreement on the issues is obtained.
B) Issue the audit report and state both the auditor and client positions and the reasons for the disagreement.
C) Issue the audit report and omit the client's conclusion as it is not the opinion of the internal auditor.
D) Perform additional work, with the client's concurrence, to resolve the areas of disagreement and delay the issuance of the report until agreement is reached.