The Auditors' Responsibility to Communicate Findings with Respect to Fraud

Multiple Choice

The auditors' responsibility to communicate findings with respect to fraud can best be summarized as:

A) Communicate to the audit committee both material and immaterial amounts of fraud
B) Communicate to the audit committee both material and immaterial amounts of fraud that are detected
C) Communicate to the SEC material amounts of fraud
D) Communicate to the SEC both material and immaterial amounts of fraud that are detected