Which of the Following Statements Ordinarily Is Included Among the Written

Multiple Choice

Which of the following statements ordinarily is included among the written management representations obtained by the auditor?

A) Compensating balances and other arrangements involving restrictions on cash balances have been disclosed.
B) Management acknowledges responsibility for illegal actions committed by employees.
C) Sufficient evidential matter has been made available to permit the issuance of an unqualified opinion.
D) Management acknowledges that there are no material misstatements in the internal controls.