The Auditor Is Required to Communicate Certain Matters Related to the Audit

The auditor is required to communicate certain matters related to the audit to those charged with governance in the company.Which of the following items should be communicated to those charged with governance?

A) deficiencies identified in internal controls over the financial statements
B) other information in documents containing audited financial statements
C) agreements with management
D) consultation with other accountants
E) issues discussed with management after retention
F) both A and C
G) both B and D
H) both D and E