Which Items Are Matters of Governance Interest That an Auditor

Multiple Choice

Which items are matters of governance interest that an auditor would wish to discuss with those charged with governance?

A) the general approach and overall scope of the audit
B) the potential effect on the financial statements of any material risks and exposures
C) material uncertainties related to events and conditions that may cast significant doubt on the entity's ability to continue as a going concern
D) all of the above