Which of the Following Representations Should Not Be Included in a Report

Which of the following representations should not be included in a report on internal control related matters noted in an audit of a nonissuer?

A) Significant deficiencies related to internal control design exist, but none is deemed to be a material weakness.
B) There are no significant deficiencies in the design or operation of internal control.
C) Corrective follow-up action is recommended due to the relative significance of material weaknesses discovered during the audit.
D) The auditor's consideration of internal control would not necessarily disclose all significant deficiencies that exist.