Which of the following communications between the auditor with final responsibility for an engagement and the audit engagement team regarding the susceptibility of a client's financial statements to material misstatements due to error or fraud is required by auditing standards? $$A$.$ Explaining all procedures to be performed on the engagement to detect significant errors or fraudulent activity. $$B$.$ Discussing the need to maintain a questioning mind and to exercise professional skepticism throughout the audit. $$C$.$ Explaining the firm's strategy for managing and controlling legal liability due to fraud. $$D$.$ Discussing the firm's policy for allocating budgeted audit hours to detect fraud.