Which of the Following Would the Auditor Find Most Useful

Multiple Choice

Which of the following would the auditor find most useful in relation to its previous audit procedures from the client representation letter?

A) to impress upon the audit firm its responsibility for the audit
B) to impress upon management its responsibility for the financial statement assertions
C) to remind management of potential misstatements or omissions in the financial statements
D) to document the responses from management to inquiries about various aspects of the audit