At the conclusion of the audit engagement, if the auditor is asking the client to approve proposed adjusting entries and/or disclosures

A. the auditor considers the proposed entries essential for the fair presentation of the financial statements.

B. the auditor considers the proposed entries to be of little consequence.

C. the auditor wants the client to consider posting the proposed entries during the next fiscal period.

D. the auditor considers the proposed entries as immaterial.