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| Which of the following statements would not normally be included in a representation letter for a review of interim financial information? A. To the best of our knowledge and belief, no events have occurred subsequent to the balance sheet and through the date of this letter that would require adjustment to or disclosure in the interim financial information. B. We understand that a review consists principally of performing analytical procedures and making inquiries about the interim financial information. C. We have made available to you all financial records and data. D. We acknowledge our responsibility for the design and implementation of programs and controls to prevent and detect fraud. |