The auditor concludes that a public company has significant deficiencies in its in- ternal controls over financial reporting. Which of the following is a proper re- sponse to this finding? 

a. Report the deficiencies to management and the audit committee. 

b. Report the deficiencies in the report to shareholders. 

c. Expand the planned testing of account balances to consider the types of errors that might occur because of the deficiency. 

d. All of the above 

e. a and c only