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B is corrent because it is based only on preliminary information and may well be satisfactorily resolved. 
A is incorrect because the professional standards require that disagreements that should be communicated include those relating to estimates, the scope of the audit, application of accounting principles, the wording of the audit report, and other matters.
A is incorrect because the professional standards require that disagreements that should be communicated include those relating to estimates, the scope of the audit, application of accounting principles, the wording of the audit report, and other matters.
D is incorrect because the professional standards require that disagreements that should be communicated include those relating to estimates, the scope of the audit, application of accounting principles, the wording of the audit report, and other matters.