If the auditor is unable to agree to a change of the terms of the audit
engagement and is not permitted by management to continue the
original audit engagement, the auditor shall:

(a) Withdraw from the audit engagement where possible under
applicable law or regulation;
(b) Determine whether there is any obligation, either contractual or
otherwise, to report the circumstances to other parties, such as
those charged with governance, owners or regulators.
(c) Withdraw from the audit engagement where possible under
applicable law or regulation and determine whether there is any
obligation, either contractual or otherwise, to report the
circumstances to other parties, such as those charged with
governance, owners or regulators.
(d) Withdraw from the audit engagement where possible under
applicable law or regulation or determine whether there is any
obligation, either contractual or otherwise, to report the
circumstances to other parties, such as those charged with
governance, owners or regulators.