"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 most likely is from a (an):
　　a.Attestation report on internal control.
　　b.Management representation letter.
　　c.Report on compliance with laws and regulations.
　　d.Client engagement letter.
　　Answer:B
　　Choice "B" is correct. The statement above is a written representation obtained by the auditor from management.
　　Choice "d" is incorrect. A client engagement letter is used to document the understanding between the client and the auditor. The letter is generally sent from the auditor to the client, although the client may be requested to sign it. The statement, "We disclosed to you all known instances of non-compliance or suspected non-compliance..." should come from management. It would not be appropriate to include this in an engagement letter, which is often sent before the year has even ended.
　　Choice "c" is incorrect. An auditor would prepare a report on compliance with laws and regulations. The statement, "We disclosed to you all known instances of non-compliance or suspected non-compliance..." should come from management.
　　Choice "a" is incorrect. An auditor would prepare an attestation report on internal control. The statement, "We disclosed to you all known instances of non-compliance or suspected non-compliance..." should come from management.