Which of the Following Matters Would an Auditor Most Likely

Multiple Choice

Which of the following matters would an auditor most likely communicate to those charged with governance?

A) A list of negative trends that may lead to working capital deficiencies and adverse financial ratios.
B) The level of responsibility assumed by management for the preparation of the financial statements.
C) Difficulties encountered in achieving a satisfactory response rate from the entity's customers in confirming accounts receivables.
D) The effects of significant accounting policies adopted by management in emerging areas for which there is no authoritative guidance.