Ajax Company’s auditor concludes that the omission of an audit procedure considered necessary at the time of the prior audit impairs the auditor’s present ability to support the previously expressed unqualified opinion. If the auditor believes there are stockholders currently relying on the opinion, the auditor should promptly

a. Notify the stockholders currently relying on the previously expressed unqualified opinion that they should not rely on it.

b. Advise management to disclose this development in its next interim report to the stockholders.

c. Advise management to revise the financial statements with full disclosure of the auditor’s inability to support the unqualified opinion.

d. Undertake to apply the omitted procedure or alternate procedures that would provide a satisfactory basis for the opinion.