An auditor discovers several immaterial errors that the auditor determines do not, individually or in the aggregate, cause the financial statements to be materially misstated. The auditor proposes adjusting entries to the client, who refuses to correct the errors. Which of the following best summarizes the steps the auditor should take?

Multiple Choice

Correct the errors on the client$$s behalf, and then issue the audit report.

Document the errors and the conclusion that the financial statements are free from material misstatement.

Issue a qualified, $$except for$$ opinion on the financial statements because the client refuses to correct the errors.

Withdraw from the engagement because the client$$s refusal to correct the errors is a scope limitation$.$