Significant deficiencies are matters that come to an auditor's attention that should be communicated to an entity's audit committee because they represent :
A. Disclosures of information that significantly contradict the auditor's going concern assumption.
B. Material fraud or illegal acts perpetrated by high-level management.
C. Significant design flaws in internal controls or poor implementation of internal controls.
D. Manipulation or falsification of accounting records or documents from which financial statements are prepared.