Auditors have completed a draft of their report on a performance audit, which in several respects is critical of the program under review. The auditors should
a. Refrain from discussing the findings with management until the final report is issued and made public
b. Notify the federal agency that funded the program of the audit's findings

c. Allow responsible officials to review the report, but only as a courtesy, not to suggest any changes
d. Obtain and include in the final report the views of responsible officials concerning the findings