Which of The following best justifies an internal auditor's decision to issue a preliminary audit...

The internal audit team and audit client have a serious dispute over the scope and objective of the engagement

The internal audit team expects management to address certain issues immediately due to their severe impact

The internal audit team anticipates that the formal final audit report would be undesirable for management due to the significance of outlined risks

The internal audit team would like to issue a clean final audit report without any material observations or risks