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According to the changes in financial reporting which of the following is required to communicate with the external auditors and ensure that they are able

According to the changes in financial reporting which of the following is required to communicate with the external auditors and ensure that they are able to effectively perform their work?

A.    Board of directors

B.    Audit committee of the board of directors

C.    Audit committee of the management

D.    CEO and corporate officers

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