An auditor reads the letter of transmittal accompanying a countys comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take.

A. Consider withdrawing from the engagement.

B. Request that the client revise the letter transmittal

C. Request a client representation letter acknowledging the inconsistency.

D. Include an other-matter paragraph in the auditors report.