Choice "D" is correct. The auditor may not report the absence of significant deficiencies to those charged with governance or management.Choice "b" is incorrect. It is appropriate for the auditor to communicate to those charged with governance a material misstatement noted by the auditor and corrected by management.Choice "a" is incorrect. The auditor's request that management provide representations regarding the financial statements is an appropriate communication from the auditor to those charged with governance.Choice "c" is incorrect. Management's consultation with other accountants about accounting and auditing matters during the period under audit is an appropriate communication for the auditor to make to those charged with governance.