Which of the following statements ordinarily is included among the written client representations obtained by the auditor?

(A) Compensating balances and other arrangements involving restrictions on cash balances have been disclosed.

(B) Management acknowledges responsibility for illegal actions committed by employees.

(C) Sufficient evidential matter has been made available to permit the issuance of an unqualified opinion.

(D) Management acknowledges that they have not contributed amounts to political campaigns in excess of that required by law.