In Identifying Matters for Communication with Those Charged with Governance

Multiple Choice

In identifying matters for communication with those charged with governance, an auditor most likely would ask management whether:

A) The turnover in the accounting department was unusually high.
B) It consulted with another CPA firm about accounting matters.
C) There were any subsequent events of which the auditor was unaware.
D) It agreed with the auditor's assessed level of control risk.