While There Is No Professional Requirement to Do So on Audit

Multiple Choice

While there is no professional requirement to do so on audit engagements, CPAs frequently issue a formal "management" letter to clients.The primary purpose of this letter is to provide:

A) evidence indicating whether the auditor is reasonably certain that internal accounting control is operating as prescribed.
B) a permanent record of the internal accounting control work performed by the auditor during the course of the engagement.
C) a written record of discussions between auditor and client concerning the auditor's observations and suggestions for improvements.
D) a summary of the auditor's observations that resulted from the auditor's special study of internal control.