In an audit of a non-issuer, the auditor discovers a material weakness in internal control. The auditor is not engaged to perform an audit of internal control over financial reporting. Which of the following is the auditor's responsibility regarding communication?

Communicate the material weakness orally to management immediately, but no written report is required.

Communicate the material weakness in writing to management and those charged with governance within 60 days of the report release date.

Issue an adverse opinion on the financial statements due to the material weakness.

Resign from the engagement immediately.