If the test checking reveals that the management of the company has committed irregularities in books of account of the company, the auditor’s duty should be :

A

To take noteoftheirregularities for future audits.

B

To caution the managementnot to repeat suchirregularities.

C

To obtain further explanation, investigate the effect of irregularities, qualify the report and inform the shareholders.

D

To ignore it becauseit is immaterial.