Which of the Following Expressions Most Likely Would Be Included

Multiple Choice

Which of the following expressions most likely would be included in a management representation letter?

A) No events have occurred subsequent to the balance sheet date that require adjustment to, or disclosure in, the financial statements.
B) There are no significant deficiencies in internal control identified during the prior-year's audit of which those charged with governance are unaware.
C) We do not intend to provide any information that may be construed to constitute a waiver of the attorney-client privilege.
D) Certain computer files and other required audit evidence may exist only for a short period of time and only in computer-readable form.