During a Review,the Auditor Is Required to Obtain Written Representations

Multiple Choice

During a review,the auditor is required to obtain written representations from management.Which of the following is not one of the required elements of the representation?

A) Management's responsibility for the fair presentation of the financial statements.
B) Management's belief that it has answered all inquiries fully and truthfully.
C) Management has made all adjustments identified during the review.
D) Management has disclosed information about subsequent events.