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Which of the following expressions most likely would be included in a management representation letter? A. We do not intend to provide any information that may be construed to constitute a waiver of the attorney-client privilege. B. There are no significant deficiencies identified during the prior year’s audit of which the audit committee of the board of directors is unaware. C. No events have occurred subsequent to the balance sheet date that require adjustment to, or disclosure in, the financial statements. D. Certain computer files and other required audit evidence may exist only for a short period of time and only in computer-readable form. |