Which of the following is not a reason why the auditor requests that the client provide a letter of representation? Select one or more a. It impresses upon management its responsibility for the accuracy of the information in the financial statements b. It provides written documentation, which is a higher quality of evidence than management's oral responses to inquiries oc Professional auditing standards require the auditor to obtain a letter of representation Bd. It provides written documentation of the oral responses already received to inquiries of management