Which of the Following Situations Would Justify the Removal of a Finding

Which of the following situations would justify the removal of a finding from the final audit report?

A) Management disagrees with the report findings and conclusions in their responses.
B) Management has already satisfactorily completed the recommended corrective action.
C) Management has provided additional information that contradicts the findings.
D) Management believes that the finding is insignificant and unfairly included in the report.