Which of the following statements is correct concerning an auditor's required communication with those charged with governance? Question 24 options:

Individual misstatements discovered, regardless of materiality

If matters are communicated in writing, the report is appropriate for general use

This communication should include disagreements with management about significant audit adjustments, whether or not satisfactorily resolved

If matters are communicated in writing, the report is required to be distributed to both those charged with governance and management