If the auditor has concerns about the integrity of management, which of the following would not be an appropriate action? 

a. Refuse to accept the engagement because a client does not have an inalienable right to an audit. 

b. Expand audit procedures in areas where management representations are normally important by requesting outside verifiable evidence. 

c. Raise the audit fees to compensate for the risk inherent in the audit, but do not plan any extended audit procedures. 

d. Plan the audit with a higher degree of skepticism, including specific procedures that should be effective in uncovering management fraud.