An Engagement Letter Sent to a Publicly Held Audit Client

Multiple Choice

An engagement letter sent to a publicly held audit client usually would not include a(n)

A) reference to the auditor's responsibility for the detection of errors or irregularities.
B) estimation of the time to be spent on the audit work by audit staff and management.
C) statement that management advisory services would be made available upon request.
D) reference to management's responsibility for the financial statements.