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B is corrent because at this early point in the audit process the auditor will discuss client assistance in the audit, including schedules and analyses to be prepared by the client’s staff.
A is incorrect because the information on specific matters to be included in the communication with the audit committee is beyond the scope of the general audit strategy; related, the auditor will not at this early point be aware of some of the information that will be communicated (e.g., specific deficiencies in internal control).
C is incorrect because any discussion on inadequate controls ordinarily will occur later in the audit.
D is incorrect since the discussion will ordinarily not include comments on a minimum amount of misstatements that represent a significant deficiency.