Significant deficiencies are matters that come to an auditor's attention that should be communicated to an entity's audit committee because they represent:
A. manipulation or falsification of accounting records or documents from which financial statements are prepared.
B. disclosures of information that significantly contradict the auditor's going concern assumption.
C. material fraud or illegal acts perpetrated by high-level management.
D. deficiencies in the design of controls or failures in the operation of internal controls.
Answer: D
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