After the Completion of the Audit and Signing of the Financial

After the completion of the audit and signing of the financial statements by the directors, but before the annual general meeting, the auditor becomes aware that the company being audited has just launched a major takeover bid for a significant competitor. The auditor should:

A) Undertake additional audit work and include a letter with the financial statements explaining the additional event that has occurred.
B) Require the directors to amend the financial statements and issue a new opinion.
C) Revise their opinion of the financial statements, possibly issuing a qualified opinion.
D) None of the above.