Which of the Following Is a Justifiable Reason for Omitting

Which of the following is a justifiable reason for omitting advance client notice when planning an audit engagement?

A) Advance notice may result in management making corrections to reduce the number of potential deficiencies.
B) Previous management action plans addressing prior internal audit recommendations remain incomplete.
C) The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.
D) The audit engagement has already been communicated and approved through the annual audit plan.