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For a nonissuer, a previously communicated significant deficiency that has not been corrected, ordinarily should be communicated again:
Choice 'd' is correct. A previously communicated significant deficiency that has not been corrected ordinarily should be communicated again in writing, during the current audit.
Choices 'a' and 'c' are incorrect. The auditor is required to communicate significant deficiencies each year, regardless of whether the deficiency has a material effect on the auditor's assessment of control risk or the deficiency is considered a material weakness.
Choice 'b' is incorrect. The auditor is required to communicate significant deficiencies each year, even if the entity accepts that degree of risk because of cost-benefit considerations.