Define a Management Representation Letter

Define a management representation letter.

A) A letter from management to the auditor acknowledging management's responsibility for the preparation of the financial statements and details of any verbal representations made by management during the course of the audit.
B) A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
C) A letter from auditor informing management about concerns.
D) A written statement containing details of any verbal representations made by management during the course of the audit.