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B is corrent because the professional standards state that the auditor should consider obtaining representations from management that it has identified and disclosed to the auditor all laws and regulations that have a direct and material effect on the determination of financial statement amounts. The section also suggests obtaining a representation that management is responsible for the entity’s compliance with laws and regulations applicable to it.
A is incorrect because the obtaining of such representations is not required.
C is incorrect because the obtaining of such representations is not suggested by the professional standards. 
D is incorrect because the obtaining of such representations is not required.