note : select one or more answer

Which of the following is not a reason why the auditor requests that the client provide a letter of representation? Select one or more: a. It impresses upon management its responsibility for the accuracy of the information in the financial statements. O b. It provides written documentation of the oral responses already received to inquiries of management O c. It provides written documentation, which is a higher quality of evidence than management's oral responses to inquiries. d. Professional auditing standards require the auditor to obtain a letter of representation