A management letter: (a) Contains recommendations for improving internal control and discusses other issues discovered during the

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A management letter: 

(a) Contains recommendations for improving internal control and discusses other issues discovered during the course of the audit. 

(b) Is written by management to the auditor at the start of the audit. 

(c) Lists only the significant deficiencies discovered during the audit. 

(d) All of the above.

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Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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