What is the possible consequence of a situation where the audit evidence does not support the audit opinion given?

Select one:

a. The auditor may be sued for fraudulent misrepresentation by regulators

b. The audit opinion is what matters and so no reference is necessary to the audit work papers

c. The auditor may be required to revise the audit work papers

d. The auditor may be charged for negligence and professional misconduct where a person suffers financial loss resulting from reliance on the audit opinion