Final answer:
Among the options listed, 'Analytical review' is not a required communication with the audit committee according to Generally Accepted Auditing Standards. Auditors use analytical review to understand financial statement trends for forming the audit opinion, but its specifics are not mandated for communication with the audit committee.
Step-by-step explanation:
The question relates to the communications between auditors and the audit committee that are not required by Generally Accepted Auditing Standards (GAAS). Among the options provided:
- Auditor's responsibility under GAAS is a discussion about the nature and scope of the audit, which is required.
- Analytical review is a procedure used during the audit process to understand financial statement trends, but it is not a required communication with the audit committee, as the results of these reviews are used by the auditor in forming the audit opinion.
- Communicating audit adjustments that have been identified during the audit process is required.
- Communication about uncorrected misstatements is also required, as these may influence the audit opinion.
Therefore, the answer is 'b. Analytical review' because this is not a specific communication which auditors are mandated to present to the audit committee.