Which of the following statements is NOT true?

a.

The auditor should seek a letter from the client's lawyers outlining any significant legal matters as part of audit completion procedures

b.

The auditor should be available to communicate their conclusions to shareholders by attending the Annual General Meeting

c.

Analytical review should be used as part of the audit procedures in the completion phase of the audit

d.

The management representation letter is when the auditor communicates to management key recommendations arising from the audit