Right before the audit report release date for Hewitt Corporation, the audit firm, Jackson CPAs, learn that a major planned secondary stock offering has fallen through. Based on this information, which of the following courses of action should the auditors take? O The auditors should consider disclaiming an opinion on the client's stockholders' equity accounts, in order to avoid future litigation related to this area. O The auditors should consider discussing the issue with management, and consider recommending note disclosures in the financial statements related to this. O The auditors should formally communicate to client management that the audit is over, and they have no legal liability for any litigation related to this failed stock offering. O The auditors should consider auditing all of the client's stockholder's equity accounts again, in order to be able to provide the same level of assurance