The team is wrapping up the audit of the financial statements of a privately held client. The partner on the engagement is planning to have a meeting with the CEO and CFO of the client to communicate the control deficiencies identified during the performance of the audit procedures as required by the professional standards. There were no significant deficiencies or material weaknesses identified. The partner is planning to discuss the deficiencies in their conversation, but will not provide any written documentation to the CEO or CFO regarding the deficiencies. Why is the approach in this scenario appropriate? Select the correct option and select Submit. It is not an appropriate approach. All deficiencies must be communicated in writing. Because this is a non-integrated audit and we can communicate deficiencies orally or in writing It is not an appropriate approach. We prepare the SOCD to communicate deficiencies in writing. Because the meeting is taking place at the end of the audit and we have a complete listing of deficiencies