Choice "B" is correct. An auditor must inform those charged with governance about disagreements with management and difficulties encountered in performing the audit, but need not inform those charged with governance about audit staff disagreements.
Choice "c" is incorrect. An auditor need not inform those charged with governance about audit staff disagreements.
Choice "a" is incorrect. An auditor need not inform those charged with governance about audit staff disagreements, but should inform those charged with governance about difficulties encountered in performing the audit.
Choice "d" is incorrect. An auditor must inform those charged with governance about disagreements with management.
