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C is corrent because the professional standards indicate that auditors should obtain representations on management’s acknowledgement of its responsibility for the design and implementation of programs and controls to prevent and detect fraud.
A is incorrect because while management’s knowledge of fraud is obtained in a representation letter, its communication to the audit committee is not one of the representations obtained.
B is incorrect because such information on management compensation is not ordinarily included in a representation letter.
D is incorrect because while management may communicate its views on ethical behavior to employees (particularly those with relevance to the company), this is not required in a representation letter.