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C is corrent because if the incorrect information is not revised to eliminate the material inconsistency, the auditor should consider actions such as revising the audit report to include an other-matter  paragraph, withholding use of the audit report, and withdrawing from the engagement.
A is incorrect because the auditor needs to consider the other information.
B is incorrect because a qualified opinion may or may not be necessary (depending upon whether the financial statements are misstated) and because the board of directors need not be consulted.
D is incorrect because the CPA need not consult with the client’s legal counsel.