Climate change may impact the risk of material misstatement. Which one of the following is NOT the auditor's responsiblity with regards to climate change?

A: Challenge management

B: Determine audit response if material impact on financial statements.

C: Obtain an understanding on whether any climate related disclosures are required by law and read front half of report to snure no inconsistencies.

D: Initially identify climate related risks and include climate related disclosures in the financial statements.