The Management Representation Letter _______

Multiple Choice

The management representation letter _______.

A) can sometimes be used as a substitute for the gathering of audit evidence
B) is not a substitute for obtaining sufficient, appropriate evidence regarding the financial statements through other audit procedures
C) can replace analytical procedures conducted as part of the audit, but cannot replace the audit of internal control
D) can replace the audit of internal control conducted as part of the audit, but cannot replace the analytical procedures