An auditor identified a 40% increase in current year Legal Expense compared to the prior two years. What is the least likely response by the auditor? a. Increase RMM for the year-end contingent liability. b. Increase substantive testing at year-end for the contingent liability account. c. Increase planned audit risk. d. Decrease planned detection risk for the contingent liability account. Which of the following is not a required communication by the auditor to the audit client's Audit Committee of the Board of Directors for the ICFR audit? a. Significant deficiencies in ICFR b. Material weaknesses in ICFR c. Disagreements with management regarding ICFR over critical accounting policies d. Control deficiencies in ICFR that are determined to not rise to the level of a significant deficiency