"In Connection with an Audit of Our Financial Statements, Management

Multiple Choice

"In connection with an audit of our financial statements, management has prepared, and furnished to our auditors a description and evaluation of certain contingencies." The foregoing passage most likely is from a(an) :

A) Audit inquiry letter to legal counsel.
B) Management representation letter.
C) Audit committee's communication to the auditor.
D) Financial statement footnote disclosure.