a$.$ LO $3\mathrm{.}7$ Bill Adams, CPA, accepted the audit engagement of Kelly Company. During the audit, Adams became aware of his lack of competence required for the engagement. What should Adams do$?$

$(1)$ Disclaim an opinion.

$(2)$ Issue an adverse opinion.

$(3)$ Suggest that Kelly Company engage another CPA to perform the audit.

$(4)$ Rely on the competence of client personnel.