An Auditor of a Company Finds That There Are Rare

An auditor of a company finds that there are rare and exceptional circumstances where they are unable to comply with a relevant requirement in an auditing standard. They are however able to perform appropriate alternative audit
Procedures. To whom do they have to report or document these circumstances?

A) The auditor must report these circumstances to either management or the audit committee and obtain their agreement that the alternative procedures are appropriate.
B) If the auditor can use appropriate alternative audit procedures, no reporting or documentation required.
C) The auditor is required to document the circumstances in the auditor's report.
D) The auditor is required to document the circumstances in the audit working papers.