$6-22$ Significant deficiencies are matters that come to an auditor$$s attention that should be communicated to an entity$$s audit committee because they represent

Disclosures of information that significantly contradict the auditor$$s going concern assumption.

Material fraud or illegal acts perpetrated by high$-$level management.

Significant deficiencies in the design or operation of the internal control.

Manipulation or falsification of accounting records or documents from which financial statements are prepared.