The Auditor Notices Significant Fluctuations in Key Elements of the Company's

Multiple Choice

The auditor notices significant fluctuations in key elements of the company's financial report.If management is unable to provide an acceptable explanation, the auditor should:

A) consider the matter a scope limitation.
B) perform additional audit procedures to investigate the matter further.
C) intensify the examination with the expectation of detecting management fraud.
D) withdraw from the engagement.