Ramsey external auditors are currently completing an attest engagement for Proctor Industries. Proctor is a medium size firm that specializes in Bluetooth technology equipment such as headphones and speakers. During one of the initial meetings with the client, it has come to light that a former audit partner that worked for Ramsey up until eight months ago is now employed by Proctor in the role of head of Internal Audit. The engagement team partners assigned responsibility for the audit are discussing how best to proceed. The most likely course of action for Ramsey to pursue is O to immediately modify all procedures related to the audit to counter the familiarity the ex-employee has with the auditing firm and its procedures. If it is not possible or appropriate to make such modifications, the auditor should withdraw from the engagement O to determine the level of familiarity the former employee had or may have of the audit procedures to be employed and determine if any revisions need to be made. Ramsey should also ensure that the same level of professional skepticism is applied to this individual as others working for the client. O to advise Proctor of this conflict of interest and signify their intention to withdraw from the engagement pursuant to rules contained in the AICPA Code of Professional Conduct to avoid any issues that may arise. O to utilize the former employee as an unofficial source of information on the firm to help discover any areas of heightened risk within the firm