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Which of the following is NOT included in a written representation from management? A: The completeness and accuracy of all transactions in their accounting records

Which of the following is NOT included in a written representation from management?
A: The completeness and accuracy of all transactions in their accounting records which make up the financial statements.
B: The impact of uncorrected misstatements being immaterial to the financial statements.
C: Draft copy of the financial statements.
D: Compliance with laws and regulations.

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