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If an auditor discovers fraud in the course of a statutory audit which of the following would be the least acceptable outcome?
A. The fraud is clearly disclosed in the financial statements.
B. The auditor reports the fraud to the appropriate regulatory agency.
C. The audit report is modified on the grounds that the manipulation required to conceal the fraud undermines the truth and fairness of the financial statements.
D. The directors report the matter to the appropriate regulatory agency.