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The letter of representation (representation letter) requested by the auditors to their clients at the end of the audit a. it does not reduce the

The letter of representation (representation letter) requested by the auditors to their clients at the end of the audit a. it does not reduce the responsibility of the auditor. b. may replace other audit procedures. c. reduces the legal responsibility of the CPA. d. It is essential for the preparation of audit programs.

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