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B is corrent because while an auditor may reply to audit committee questions concerning the detailed procedures to be applied, initiating the discussion is generally not necessary.
A is incorrect because discussing details of potential problems is acceptable since the audit committee as representatives of the stockholders may be able to correct for the problems and, as a minimum, should be aware of them.
C is incorrect because initiating discussion on the work of internal auditors is acceptable and may be helpful in performing a more efficient audit.
D is incorrect because discussing the overall effects on audit scope of changes in the company’s organization is acceptable and desirable so as to allow the audit committee to obtain a better understanding of the audit.