Can you help with the question below:

M co-os1 so When a PCAOB auditing standard indicates that an auditor "could" perform a specic procedure, how should the auditor decide whether and how to perform the procedure? O A. By exercising professional judgment in the circumstances. O B. By soliciting input from the issuer's audit committee. O C. By evaluating whether the audit is likely to be subject to inspection by the PCAOB. O D. By comparing the PCADB standard with related AlCPAauditjng standards