After the auditors learned of Auditee Company’s failure to record an expense for obsolete inventory, they agreed to a small adjustment to the financial statements because the Auditee president told them the company would violate its debt agreements if the full amount were recorded. This is an example of a lack of

a. Auditors’ training and proficiency.

b. Planning and supervision.

c. Audit investigative independence.

d. Audit reporting independence.