A Written Representation Is _______

A written representation is _______.

A) a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence
B) a written statement drafted by the internal audit function, and provided to the auditor to confirm certain matters or to support other audit evidence
C) should be filed as part of court filings by the client, to confirm the details of the representing attorney
D) a statement from the prior auditor, confirming there were no material misstatements found in prior audits