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 not require revision (it is the other information which is inconsistent with the auditor's knowledge) but the client refuses to revise or eliminate the material inconsistency, the auditor may:

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