29. An engagement letter is used primarily to: (a) Express an opinion on the financial statements (b) Ensure a clear contractual understanding of the services to bo provided by the CPA (c) Provide e management representations to be included in the audit evidence. (d) Disclaim liability. e primary purpose for obtaining an understanding of an audit client's Determine the nature, timing, and extent of tests to be performed in Obtain sufficient competent evidential matter to afford a reasonable The pi controrne the internal control is to: (a) the audit. (b) basis for an opinion on the financial statements under examination. (c) Provide a basis for making constructive suggestions in a management letter Provide information for a communication of internal control related matters to management. (d)