Choice "C" is correct. If the auditor discovers a material inconsistency in other information accompanying the audited financial statements, the financial statements do not require revision, and the client refuses to eliminate or revise the inconsistency, the auditor should communicate the matter with those charged with governance and then consider 1) revising the report to include an other-matter paragraph describing the material inconsistency, 2) withholding the use of the report, or 3) withdrawing from the engagement and consulting with legal counsel.
Choice "a" is incorrect. Even though the auditor has no responsibility to audit or otherwise corroborate other information accompanying the financial statements, the auditor has a responsibility to read the other information accompanying the financial statements for consistency and to identify any material misstatements of fact included therein.
Choice "b" is incorrect. A qualified opinion is generally not warranted because the financial statements are fairly stated.
Choice "d" is incorrect. A disclaimer of opinion is generally not warranted because there is no limitation on scope.