Which of the Following Statements Is Correct Concerning an Auditor's

Multiple Choice

Which of the following statements is correct concerning an auditor's required communication of significant deficiencies in internal control noted during an audit of a nonissuer?

A) A significant deficiency previously communicated during the prior year's audit that remains uncorrected causes a scope limitation.
B) An auditor should perform tests of controls on significant deficiencies before communicating them to the client.
C) An auditor's report on significant deficiencies should include a restriction on the distribution of the report.
D) An auditor should communicate significant deficiencies after tests of controls, but before commencing substantive tests.