Which one of the following is not a purpose of the management representation letter?

	a.	It clearly documents the audit procedures that were performed by the auditors.
	b.	It further acknowledges management's responsibility for the financial statements.
	c.	It confirms oral responses obtained by the auditor earlier in the audit and the continuing appropriateness of those responses.
	d.	It reduces the possibility of misunderstanding concerning the matters that are the subject of the representations.