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　　"We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage is most likely from a:
　　a.Letter for an underwriter.
　　b.Report on internal controls.
　　c.Special report.
　　d.Management representation letter.
　　Answer : D
　　Choice "D" is correct. This information will be disclosed in a management (client) representation letter.
　　Choice "c" is incorrect. A passage regarding regarding disclosure of non-compliance with laws and regulations generally will not be found in a special report.
　　Choice "a" is incorrect. A passage regarding regarding disclosure of non-compliance with laws and regulations generally will not be found in a letter for an underwriter (i.e., a comfort letter).
　　Choice "b" is incorrect. A passage regarding regarding disclosure of non-compliance with laws and regulations generally will not be found in a report on internal controls.