What would be a valid reason for the company to remove its auditors?

(a) Evidence that the auditors did not perform a proper review of the company’s fixed assets.

(b) A disagreement between the auditors and management — resulting in a very poor working relationship.

(c) An increase in the audit fee charged for the year.

(d) A difference of opinion between management and the auditors over the appropriate accounting treatment of goodwill.

Choose the best answer.