54. All of the following are true with respect to the auditor's consideration of information other than the audited nancial report that are included in a client's annual report except: A. the auditor must consider whether the other information is consistent with the information contained in the audited nancial statements. B. the auditor is under no obligation to perform audit procedures on this other information. C. the auditor must perform audit procedures on this other information. D. the auditor must request that material inconsistencies be corrected