Which of the following matters most likely would be included in a management representation letter for an integrated audit?

a$.$ A detailed evaluation of the riskiest areas of the audit.

b$.$ Acknowledgment that management relied on the auditor's procedures as the basis for management's conclusion on internal

control.

c$.$ Identifying whether significant deficiencies and material weaknesses identified and communicated to management and those

charged with governance during previous engagements have been resolved.

d$.$ Sufficient audit evidence has been made available to permit the issuance of an unmodified opinion.