14. When completing an audit, which of the following statements is correct concerning auditor's required communication with a client's audit committee? a. If matters are communica ted orally, it is necessary to repeat the communication of recurring matters each year. b. If matters are communicated in writing, the report is required to be distributed to both the audit committee and management. This communication is required to occur before the auditor's report on the financial statements is issued. c. d. This communication should include disagreements with management about significant audit adjustments, whether or not satisfactorily resolved