An auditor finishes the audit of a company's financial statements and discovers a material misstatement that was due to recording revenue on a transaction to a regular customer twice. The client acknowledged the error and readily corrected the control deficiency before the financial statements were issued. Which of the following statements is correct regarding the auditor's assessment of internal con- trol over financial reporting and report on the financial statements? 

a. The auditor must issue an adverse report regarding the quality of the entity's internal controls over financial reporting. 

b. The auditor can issue an unqualified report on internal controls because the error was detected during the normal part of the audit. 

c. The nature and amount of the misstatement and the weakness does not need to be separately communicated to the audit committee if it is noted in the au- ditor's report on internal control. 

d. The auditor should issue a qualified opinion on the company's financial state- ments because the misstatement occurred in the recording of revenue. 

e. a and d