If management attempts to impose a material limitation on the scope of the auditor's work prior to the acceptance of an audit engagement, the auditor:

Select one:

a$.$

should report the matter to IRBA and decline the audit

b$.$

should decline the engagement

c$.$

should accept the engagement but inform the client in writing that the audit report will be qualified or a disclaimer of opinion will be issued

d$.$

should accept the engagement but include details of the scope limitation in the engagement letter