During the course of an audit, a member of the engagement team has discovered that the owner of the business regularly receives cash from customers which is then not entered into the accounting records of the business. Which of the following would be the least appropriate action for the auditor to take in regard to this matter?

A: Discuss the matter with the client and advise him of the legal position.

B: Report the matter to the manager of the assurance engagement so that she can discuss it with the client.