Determine whether each statement should be included, may be included, or should not be included in the management representation letter obtained by the auditor. An answer choice may be used once, more than once, or not at all.

StatementInclusion$1.$The$$entity$$is$$not$$independent$$with$$regard$$to$$the$$financial$$statements$.$

$2.$ Management approved all estimates made by the auditor in the financial statements.

$3.$ Management has provided access to all information relevant to the audit.