Significant Deficiencies Need to Be Communicated to the Company's Audit

Multiple Choice

Significant deficiencies need to be communicated to the company's audit committee because:

A) they represent material weaknesses that allow fraud to be perpetrated.
B) they represent significant design flaws in internal controls.
C) they represent falsification of accounting records.
D) they represent disclosure of information related to issuance of a "going-concern" opinion.