Which of the Following Matters Is Generally Included in an Auditor's

Multiple Choice

Which of the following matters is generally included in an auditor's engagement letter?

A) The financial accounting framework that will be applied.
B) Factors to be considered in establishing preliminary judgments about materiality.
C) Management's liability for all illegal acts committed by its employees.
D) The auditor's responsibility to obtain negative assurance relating to non-compliance with laws and regulations.