The Auditor Learned the Following in the Course of an Audit

Multiple Choice

The auditor learned the following in the course of an audit engagement. Which of the items, discovered by the auditor, need NOT be communicated to the audit committee?

A) The theft of several items of inventory by warehouse employees.
B) Management's significant accounting policies.
C) Significant audit adjustments recommended by the auditors.
D) All of these items should be communicated to the audit committee.