Under PCAOB internal control reporting standards, what are the auditor's communication requirements with respect to significant deficiencies? A. All must be communicated in written form or orally to management, to the audit committee, and externally. OB. All must be communicated in written form to management, to the audit committee, and externally. OC. All must be communicated in written form or orally to management and the audit committee. D. All must be communicated in written form to management and the audit committee. QUESTION 17 When the auditors have chosen to test a control (as opposed to bypassing the testing of controls), the tolerable exception rate normally will be the expected rate of exceptions in the sample. A Greater than B.Equal to Less than