An auditor plans materiality for a manufacturing company at ₹50 lakhs (overall materiality). During fieldwork, the auditor identifies a ₹15 lakhs unsupported debit balance. What is the appropriate audit treatment?

• AIgnore it as it is less than 30% of materiality
• BEvaluate whether it is clearly trivial in context, considering qualitative factors
• CAutomatically adjust the financial statements
• DRequest management to provide support or adjust before issuing the audit report