If a statement from the Statements on Standards for Attestation Engagements (SSAEs) provides that a procedure or action is one that the practitioner should consider, then which of the following interpretations is correct?

A) The consideration of the procedure is presumptively required, whereas carrying out the procedure is not required.

B) The SSAEs use this term for special attestation engagements when referring to unusual situations outside the scope of the typical attestation engagements.

C) The practitioner and management must agree on how the procedure will be performed.

D) Carrying out the procedure or action is required in all cases.