Which of the following should an auditor MOST likely do if the terms of related party transactions are materially inconsistent with the explanations provided by management?

a) Communicate to those charged with governance that the auditor will be unable to express an opinion on the financial statements.

b) Include an emphasis-of-matter paragraph in the auditor's report that describes the auditor's inability to obtain assurance over related party transactions and balances.

c) Include an other-matter paragraph in the auditor's report describing the inconsistent explanations provided by management.

d) Consider the reliability of management's explanations and representations on other significant matters.