Choice "A" is correct. In an attest engagement to examine the effectiveness of an entity's internal control, the auditor must communicate both significant deficiencies and material weaknesses to management and those charged with governance.
Choice "b" is incorrect. The auditor is required to communicate significant deficiencies.
Choices "d" and "c" are incorrect. Both significant deficiencies and material weaknesses are required to be communicated to management and those charged with governance.
