As the audit of Short Enterprises reaches its conclusion, the external auditors are preparing the management letter. It has been noted

that several weaknesses exist in the client's system of internal control. Based on this information, which of the following are correct?

$($Select all that apply.$)$

The question as to which weaknesses in internal control management should be notified about is a matter of auditor

judgment.

Providing notification to management relating to internal control weaknesses allows the auditors an opportunity to access

management's response with respect to correcting noted deficiencies.

The auditor typically communicates all identified material weaknesses in internal control to the audit committee and the

internal audit function.

Generally accepted auditing standards require all weaknesses in internal control to be submitted to management in writing.