A Client Representation Letter Is a Written Statement from a Non-Independent

Multiple Choice

A client representation letter is a written statement from a non-independent source and therefore

A) cannot be regarded as reliable evidence on its own.
B) can be regarded as reliable evidence only if the auditor finds strong internal controls.
C) can be regarded as reliable evidence if the high-level corporate officials who sign it are trustworthy.
D) needs to be confirmed by an outside,independent source such as a financial institution or law firm.