Which of the Following Items Should an Auditor Communicate to Those

Which of the following items should an auditor communicate to those charged with governance in a publicly traded company?

A) Significant unusual transactions, critical estimates, and management's consultation with other accountants about significant accounting matters.
B) Significant unusual transactions and critical estimates, but not management's consultation with other accountants about significant accounting matters.
C) Management's consultation with other accountants about significant accounting matters but not significant unusual transactions and critical estimates.
D) Neither significant unusual transactions, critical estimates, nor management's consultation with other accountants about significant accounting matters.