An Audit Engagement Letter Sets Forth the Auditor's Responsibility for Confirming

An audit engagement letter sets forth the auditor's responsibility for confirming its responsibility to provide written communications to the client company for each of the following items except: $\begin{array}{|l|l|l|}\hline&\text { Communication }\\&\text { provided to: }&\text { Subject matter: } \\\hline \text { (a) } & \begin{array}{l}\text { Management and }\\\text { the shareholders }\end{array} & \begin{array}{l}\text { All internal control deficiencies identified during }\\\text { the audit and not previously communicated. }\end{array} \\\hline \text { (b) } & \text { Shareholders } & \begin{array}{l}\text { All adjustments required to correct the financial } \\\text { statements }\end{array} \\\hline \text { (c) } & \begin{array}{l}\text { Management and } \\\text { the audit committee }\end{array} & \begin{array}{l}\text { All significant deficiencies and material } \\\text { weaknesses in ICFR identified during the audit. }\end{array} \\\hline \text { (d) } & \text { Board of directors } & \begin{array}{l}\text { The auditor's overall conclusions concerning the } \\\text { effectiveness of financial oversight and ICFR. }\end{array} \\\hline\end{array}$