Susannah Is conducting an external audit of a company In a jurisdiction that is subject to InternationalStandards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following isSusannah's BEST response to these findings?
选项：

A: Susannah should confront management with her audit findings and try to get a confession.
B: Susannah should Immediately report her findings to the secunties regulators
C: Susannah should report her findings to the audit committee of the board of directors.
D: Susannah should not disclose her findings to any other parties due to client confidentiality.