When performing a financial statement audit, an auditor is not responsible for communicating to those charged with governance:

a. That the audit is designed to provide absolute assurance about whether the financial statements are free from material misstatement.

b. That the audit does not relieve management or those charged with governance of their responsibilities.

c. That the auditor is responsible for performing the audit in accordance with GAAS.

d. Particular matters required by law or regulation.