Several communications must be made between the client and the auditor. Some of those communications are listed below. LIST OF COMMUNICATIONS BETWEEN CLIENT AND AUDITOR (a) Lawyer's response to a letter of inquiry. (b)Management representation letter (c) Engagement letter. (d) Management letter. (e) Internal control deficiencies. (f) Communications with individuals charged with governance REQUIRED: For each of the items listed above, indicate the following information about the communication. (1) The person(s) responsible for signing the communication. (2) Whether the communication is required or optional under generally accepted (3) (4) auditing standards (GAAS) At what point in the audit process the communication should be sent. The purpose of the communication