Which of the following statements is/are correct regarding the auditor’s use of materiality as it applies to a financial statement audit:

a. The auditor is required to report all incidences of material fraud to the audit comunittee.
b. The discovery of a material fraud indicates a company has a material deficiency in internal control.
c. There is no difference in the dollar amount of planning materiality when searching for a defalcation versus searching for financial reporting fraud.
d. The auditor must consider qualitative factors such as whether senior management is involved in determining the materiality of fraud.
e. All of the above: