Although There Is No Professional Requirement to Do So on Audit

Multiple Choice

Although there is no professional requirement to do so on audit engagements, auditors normally issue a formal 'management' letter to their clients. This letter serves the following purpose/s:

A) to provide a written record of the auditor's observations and suggestions for improvement.
B) to encourage a better relationship between the audit firm and management and to suggest additional services that the firm can provide.
C) to demonstrate to management that the audit firm adds value beyond the audit service.
D) all of the above