Choice "D" is correct. Specific written representations obtained by the auditor should include a statement that the significant assumptions used by management in making accounting estimates are reasonable.Choice "a" is incorrect. Communications with those charged with governance are generally not included in the management representation letter, whereas communications from regulatory agencies regarding noncompliance with, or deficiencies in, financial reporting practices would be included.Choice "c" is incorrect. Management's subsequent plans need not be included in the management representation letter, unless they will affect the carrying value or classification of assets and liabilities.Choice "b" is incorrect. Management acknowledges its responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud, but does not acknowledge its responsibility to detect fraud.