An auditor has just issued the audit report for a public company. During the engagement quality review, it was discovered that the auditor did not finish reading the board of directors' minutes $($a required audit procedure$).$ What is the most appropriate next step for the auditor to take?

a$.$ Read the minutes that were missed and determine if the previously issued audit report can still be supported.

b$.$ Immediately recall the audit report and notify the SEC.

c$.$ Notify the client immediately and issue a new audit report that states the financial statements are materially inaccurate.

d$.$ Resign from the audit and notify the PCOAB of the incompetence of the auditor