Which of the Following Items Are Likely to Be Included

Multiple Choice

Which of the following items are likely to be included in a management representation letter to the auditor?
1) That management have assessed the risk of fraud.
2) That management are financially qualified.
3) That all related parties have been identified.
4) That management have complied with all laws and regulations.

A) All of the above
B) 1, 2 and 3
C) 2, 3 and 4
D) 1, 3 and 4