Which of the following is false regarding communication between the auditor and the audit committee or those charged with governance?

A		As an aid in deciding whether the audit evidence is adequate, auditors often use a completing the audit checklist, which is a reminder of items that may have been over looked.
B		Auditing standards require the auditor to obtain a letter of representation documenting managements most important oral representations made during the audit.
C		Auditing standards requires the auditor to read other information included in annual reports pertaining directly to the financial statements.
D		A client representation letter is a written statement from a non-independent source but is still regarded as reliable evidence.