Which of the Following Is Not True

Which of the following is not true?

A) The auditor should not communicate with management until the audit of internal control over financial reporting is finished.
B) Written communication between the auditor and management about internal control over financial reporting should include the definitions of control deficiencies, significant deficiencies, and material weaknesses.
C) The auditor should not include in the audit report that no significant deficiencies were noted during an audit of internal control over financial reporting.
D) If fraud is discovered, the auditor must report it to the appropriate level of management.