Rohan, CPA has been approached by J. Fox Entertainment to perform an audit of the theatre company. Rohan has never audited a theatre company before. Rohan can:

A. accept the engagement if she can obtain the required knowledge before the end of the engagement.

B. recommend another auditor and receive a fee for the referral.

C. accept the engagement with the understanding that additional hours will be required for Rohan to learn and understand the nature of the business.

D. not accept the engagement because she does not have the specialized industry knowledge.