During an internal audit review of a human resources (HR) recruitment system implementation, the IS auditor notes that several defects were unresolved at the time the system went live. Which of the following is the auditor`s MOST important task prior to formulating an audit opinion? 

Answer options:

A. Confirm the project plan was approved.
B. Confirm the severity of the identified defects.
C. Review the user acceptance test (UAT) results for defects.
D. Review the initial implementation plan for timelines.

C