The "management representation" letter, also known as a "client representation" letter

A. emphasizes to the client the client's responsibility to pay the audit fee on a timely basis.

B. emphasizes to the client the client's responsibility to post the financial statement's on their website on a timely basis.

C. emphasizes to the client the auditor's responsibility for the financial statements.

D. emphasizes to the client the client's responsibility for the financial statements.