Although There Is No Professional Requirement to Do So on Audit

Multiple Choice

Although there is no professional requirement to do so on audit engagements, auditors normally issue a formal 'management letter' to their clients.This letter:

A) demonstrates to management that the audit firm adds value beyond the audit service.
B) encourages a better relationship between the audit firm and management, and suggests additional services that the firm can provide.
C) provides a written record of the auditor's observations and suggestions for improvement.
D) all of the above