An IS auditor begins an assignment and identifies audit components for which the auditor is not qualified to assess. Which of the following is the BEST course of action?

A. Notify audit management for a decision on how to proceed.
B. Complete the audit and give full disclosure in the final audit report.
C. Complete the work assignment to the best of the auditor’s ability.
D. Exclude the related tests from the audit plan and continue the assignment.