The primary purpose of the management representation letter is to: Please add checkmark next to the correct answer(s).

A. communicate to management any material weaknesses and significant deficiencies in internal controls discovered during the audit.

B. confirm the understanding between the auditor and management regarding the nature,extent, and timing of the audit.

C. provide client management with detailed information about the hours worked during the audit.

D. provide the auditor with written documentation of managements oral responses to inquiries made by the auditor during the audit.

E. communicate to management the auditors recommendations for improving the efficiency and effectiveness of the clients business operations.