A group auditor decides not to refer to the audit of another auditor who audited a subsidiary of the group auditor’s client. After making inquires about the other auditor’s professional reputation and independence, the group auditor most likely would:

(A) Add an explanatory paragraph to the auditor’s report indicating that the subsidiary’s financial statements are not material to the consolidated financial statements.

(B) Document in the engagement letter that the group auditor assumes no responsibility for the other auditor’s work and opinion.

(C) Obtain written permission from the other auditor to omit the reference in the group auditor’s report.

(D) Contact the other auditor and review the audit program and working papers pertaining to the subsidiary.