As Per CAS 240,when an Auditor Inquires About the Risk

As per CAS 240,when an auditor inquires about the risk of fraud and errors within the organization,what are the auditors not required to discuss with management?

A) Management's assessment of the risk that the financial statements may be materially misstated due to fraud.
B) Management's communication,if any,to those charged with governance regarding its processes for identifying and responding to the risks of fraud.
C) Management's process for identifying and responding to the risks of fraud in the entity.
D) The auditor's analytical procedures.