An Auditor Concludes That There Is a Material Inconsistency in the Other

An auditor concludes that there is a material inconsistency in the other information in an annual report to shareholders containing an audited financial report. If the auditor concludes that the financial report does require revision, but the
Client refuses to revise or eliminate the material inconsistency, the auditor may:

A) consider the matter closed since the other information is not covered by the audited financial report.
B) issue a qualified opinion after discussing the matter with the client's board of directors.
C) revise the auditor's report to include an Emphasis of Matter paragraph describing the material inconsistency.
D) disclaim an opinion on the financial report after explaining the material inconsistency in a separate explanatory paragraph.