Items Documented in an Engagement Letter About Which the Auditor

Items documented in an engagement letter about which the auditor and client establish an understanding include:

A) management's responsibility for ensuring that the company complies with applicable laws and regulations.
B) management's responsibility for providing reasonable assurance about whether the financial statements are free of material misstatement.
C) the auditor's responsibility for maintaining effective ICFR throughout the audit engagement.
D) the auditor's responsibility for signing a management representation letter at the conclusion of the audit engagement.