For a Nonissuer, a Previously Communicated Significant Deficiency That Has

Multiple Choice

For a nonissuer, a previously communicated significant deficiency that has not been corrected, ordinarily should be communicated again:

A) Only if the deficiency has a material effect on the auditor's assessment of control risk.
B) Unless the entity accepts that degree of risk because of cost-benefit considerations.
C) Only if the deficiency is considered a material weakness.
D) In writing, during the current audit.