The auditor with final responsibility for an engagement and one of the assistants has a difference of opinion about the client’s application of an accounting method. If the assistant believes it is necessary to be disassociated with the matter’s resolution, the audit firm’s procedures should enable the assistant to

(A) Refer the disagreement to IFAC’s Quality Review Committee.

(B) Review the conflict with a senior partner in the audit firm.

(C) Discuss the disagreement with the entity’s management or its audit committee.

(D) Report the disagreement to an impartial peer review monitoring team.