Auditor's Responsibility Under ISA Standards:
* ISA 265 requires auditors to communicate significant deficiencies in internal control to those charged with governance in writing.
* This ensures proper corrective actions are taken and maintains transparency in the audit process.
Why B is Correct:
* Written communication to governance authorities is the appropriate course of action to address control deficiencies without breaching confidentiality or overstepping regulatory boundaries.
References:
* ISA 265, "Communicating Deficiencies in Internal Control," supports this approach.