Which of the Following Matters Is an Auditor Required to Communicate

Multiple Choice

Which of the following matters is an auditor required to communicate to those charged with governance?

A) Adjustments that were suggested by the auditor and recorded by management that have a significant effect on the entity's financial reporting process.
B) The auditor's consideration of risk factors in assessing the risk of material misstatement arising from the misappropriation of assets.
C) The results of the auditor's analytical procedures performed in the review stage of the engagement that indicate significant variances from expected amounts.
D) Changes in the auditor's preliminary judgment about materiality that were caused by projecting the results of statistical sampling for tests of transactions.