Reportable Conditions Are Matters That Come to an Auditor's Attention

Multiple Choice

Reportable conditions are matters that come to an auditor's attention, which should be communicated to an entity's audit committee because they represent:

A) significant deficiencies in the design or operation of the internal controls.
B) flagrant violations of the entity's documented conflict-of-interest policies.
C) intentional attempts by client personnel to limit the scope of the auditor's field work.
D) material irregularities or illegal acts perpetrated by high-level management.