The Weatherford auditors did not conform to Ernst & Young's assurance personnel for the income tax issues. What deficiencies should not have been overlooked?
a. Client not maintaining tax basis balance sheets
b. Clients accounting software package had a income tax accrual that was overridden by the post-closing adjustment
c. The tax senior reviewing the tax post-closing adjustment made it clear there were significant unanswered questions surrounding the dividend exclusion adjustment.
d. All of the above