140. Which of the following statements relating to communication of audit matters of governance interest is incorrect? a. Audit matters of governance interest include only those matters that have come to the attention of the auditor as a result of the performance of the audit. b. In an audit in accordance with PSAs, the auditor should design audit procedures for the specic purpose of identifying matters of governance interest. c. The auditor should identify relevant persons who are charged with governance and with whom audit matters of governance interest are to be communicated. d. The auditor's communication with those charged with governance mav be made orallv or in writing