Final answer:
SAS No. 135 is a communication requirement that focuses on audit findings disclosure.
The answer is option ⇒b
Step-by-step explanation:
The subject of this question is Business.
SAS No. 135 is a communication requirement that relates to audit findings disclosure. It requires auditors to communicate the findings of their audit to the entity's audit committee, management, and those charged with governance.
This communication includes disclosing any material weaknesses in internal control and significant deficiencies, along with recommendations for improvements.
The answer is option ⇒b