Which of the Following Matters Is an Auditor Not Required

Which of the following matters is an auditor not required to communicate to those charged with governance?

A) Significant adjustments arising from the audit that were recorded by management.
B) The basis for the auditor's conclusions about the reasonableness of management's sensitive accounting estimates.
C) The level of responsibility assumed by the auditor under generally accepted auditing standards.
D) The degree of reliance the auditor placed on the management representation letter.