It Would Not Be Appropriate for the Auditor to Initiate

It would not be appropriate for the auditor to initiate discussion with the audit committee concerning:

A) the extent to which the work of internal auditors will influence the scope of the audit.
B) details of the procedures that the auditor intends to apply.
C) the extent to which change in the company's organisation will influence the scope of the audit.
D) details of potential problems that the auditor believes might cause a modified opinion.