If the auditor believes that management should disclose further information about directors’ remuneration but management does not agree to do this, what should the auditor do?

(a) Report the breach to the appropriate regulatory authority and issue an ‘except for’ audit opinion.

(b) Report the breach to the appropriate regulatory authority and issue an unqualified auditors’ report.

(c) Disclose the information within the auditors’ report.

(d) Issue an unqualified audit opinion.

Choose the best answer.