Which of the following is not a review and communication activity that the auditor will engage in while completing the audit?

a. Assessing detected misstatements. 

b. Making and correcting adjusting journal entries in the client’s books if the auditor assessed a detected misstatement as material. 

c. Reviewing the adequacy of financial statement disclosures. 

d. Communicating with the audit committee and management about identified control deficiencies. 

e. All of the above are review and communication activities the audit will engage in while completing the audit.