During the audit of Mehar Textiles Ltd., the auditor identifies a deficiency in internal control that, in the auditor's judgment, is a significant deficiency. Under SA 265, the auditor shall:

Correct answer: B) Communicate it in writing to those charged with governance on a timely basis, and also communicate it to management at an appropriate level

Explanation

SA 265 requires significant deficiencies to be communicated in writing to those charged with governance on a timely basis. They must also be communicated to management at an appropriate level, unless inappropriate in the circumstances. Other deficiencies of sufficient importance are communicated to management. Internal control deficiencies are not reported in the opinion paragraph under SA 265.