External Auditors Should Expect the Audit Committees at Their Clients

External auditors should expect the audit committees at their clients to ask them relevant and probing questions.Some of the relevant questions that audit committee members should ask the external auditor include all of the following except:

A) What are the most significant risks to financial reporting at this company?
B) What level of assurance do your procedures provide with respect to the annual financial statements?
C) How do you calculate materiality and what is your materiality threshold for the engagement?
D) How do you assess the competence of company personnel engaged in financial reporting and related processes?