The correct answers are: Including an other matter paragraph in the audit report; Seeking legal advice; Resigning from the engagement.

ISA 720 The Auditor's responsibilities relating to other information in documents containing audited financial statementssets out the auditor's responsibilities regarding other information.

If the auditor becomes aware of material inconsistencies in the other information, he must try to resolve them with the client. However, if the client refuses to amend the other information so that it is consistent with the financial statements, the auditor must consider including an other matter paragraph in the audit report. The auditor may also consider withdrawing from the engagement and seeking legal advice.

It is important to note that the inclusion of an other matter paragraph in relation to a material inconsistency in other information does not give rise to a qualified audit opinion.