As part of an audit, a CPA often requests a representation letter from the client. Which one of the following is not a valid purpose of such a letter?
a. To provide audit evidence.b. To emphasize to the client the client’s responsibility for the correctness of the financial statements.
c. To satisfy the CPA by means of other auditing procedures when certain customary auditing procedures are not performed.
d. To provide possible protection to the CPA against a charge of knowledge in cases where fraud is subsequently discovered to have existed in the accounts.