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| Because of the pervasive effects of laws and regulations on the financial statements of governmental units, an auditor should obtain written management representations acknowledging that management has A. Implemented internal control policies and procedures designed to detect all illegal acts. B. Expressed both positive and negative assurance to the auditor that the entity complied with all laws and regulations. C. Employed internal auditors who can report their findings, opinions, and conclusions objectively without fear of political repercussion. D. Identified and disclosed all laws and regulations that have a direct and material effect on its financial statements. |