When audited financial statements are presented in a client's document containing other information, the auditor should:

A$.$

Perform the appropriate substantive auditing procedures to corroborate the other information.

B$.$

Add an other$-$matter paragraph to the auditor' s report without changing the opinion on the financial statements.

C$.$

Perform inquiry and analytical procedures to ascertain whether the other information is reasonable.

D$.$

Read the other information to determine that it is consistent with the audited financial statements.