The purpose of analytical procedures at the completion of the audit includes all of the following except Determining whether additional audit procedures are necessary O Proposing additional audit adjustments to management Considering overall reasonableness of the financial statements Reviewing adequacy of evidence gathered to investigate unusual fluctuations Which of the following most accurately defines a management representation letter? A letter from management to the auditor acknowledging management's responsibility for the preparation of the financial statements and details of any verbal representations made by management during the course of the audit O A written statement containing details of any verbal representations made by management during the course of the audit O A letter from the auditor informing management about concerns O A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence