Lee and Kerzman is the auditor for Nance Corporation. During the course of the audit, the audit team noticed that Nance Corporation showed signs of financial distress. In particular, Nance Corporation was at risk for defaulting on several key loans and had therefore begun the process of restructuring their debt. This, among other indicators, led the audit team to have substantial doubt regarding Nance Corporation's ability to continue as a going concern. The next step the team should take is to:

A) do nothing, as the auditors have no responsibility related to going concern assessments.

B) obtain and discuss with management their plan to continue as a going concern and assess the likelihood the plan will be successful.

C) issue an unmodified opinion with an emphasis of a matter paragraph related ability of Nance Corporation to continue as a going concern.

D) resign from the engagement.