Which of the below is included in the auditor’s objectives in his communication with the audit committee:

(a) Communicate to the audit committee the responsibilities of the auditor in relation to the audit and establish an understanding of the terms of the audit engagement with the audit committee

(b)  Obtain information from the audit committee relevant to the audit

(c) Communicate to the audit committee an overview of the overall audit strategy and timing of the audit

(d) Provide the audit committee with timely observations arising from the audit that are signifcant to the fnancial reporting process

(e) All of the above