Which of the following is not an example offered by sas no. 146 of a possible action that an engagement team may take to mitigate impediments to exercise professional skepticism: A. changing the composition of the engagement team to more experienced individuals with greater skills and knowledge B. involving more experienced members of the engagement team when dealing with members of management who are difficult or challenging C. involving members of the engagement team with specialized skills and knowledge to assist with complex or subjective areas of the audit D. have a motivational talk with team members who have poor training and are underperforming