Prior to beginning the fieldwork on a new audit engagement in which a CPA does not possess expertise in the industry in which the client operates, the CPA should

a. Reduce audit risk by lowering the preliminary levels of materiality.

b. Gather more evidence about the client's internal control to compensate for the lack of industry expertise.

c. Engage financial experts who are familiar with the nature of the indus- try to accompany the auditor while doing all audit work.

d. Obtain the requisite expertise relating to the nature of the entity's busi- ness and industry.