Choice "A" is correct. The management letter will include identification of management's interpretation of compliance requirements that are subject to different interpretations.
Choice "d" is incorrect. The representation letter should include a statement that management has disclosed all governmental programs to the auditor.
Choice "b" is incorrect. Management will assert that they have disclosed all known noncompliance or state that there was no such noncompliance.
Choice "c" is incorrect. The representation letter should include a statement that management believes that the entity has complied with compliance requirements, not negative assurance.