A document in an auditor's working papers includes the following statement: "Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS." The above passage is most likely from a $($an$)$ A$.$ Audit program. B$.$ Engagement letter. C$.$ Letter of audit inquiry. D$.$ Representation letter