Professional Standards Require the Auditor to Communicate Certain Matters Pertaining

Multiple Choice

Professional standards require the auditor to communicate certain matters pertaining to the audit to those who have responsibility for overseeing the financial reporting process. This communication would normally include all of the following except:

A) the auditor's responsibility under GAAS.
B) specific audit procedures performed.
C) significant audit adjustments.
D) difficulties encountered in performing the audit.
E) significant accounting policies.