The Management Representation Letter _______

Multiple Choice

The management representation letter _______.

A) can sometimes serve as a substitute for certain audit procedures that were not able to be performed
B) is a letter from management to the auditor acknowledging management's responsibility for the preparation of the financial statements
C) is a letter from the auditor to management acknowledging management's responsibility for the preparation of the financial statements
D) should only be sent to the client's legal counsel; not directly to the client