As part of a financial statement audit, a CPA will request a management representation letter from the client. Which one of the following is not a valid purpose of such a letter?

A.

To provide audit evidence.

B.

To emphasize that client management is responsible for the fairness of the financial statements.

C.

To satisfy himself or herself by means of other auditing procedures when certain customary auditing procedures are not performed.

D.

To provide possible protection to the CPA against a charge of knowledge in cases where fraud is subsequently discovered to have existed in the accounts.