For each of the communications listed below,indicate (1)the time period during which the communication is typically obtained or provided and (2)whether the communication is oral,written,or either oral or written.Use the following abbreviations in providing your answer:
A. Prior to the engagement
B. Prior to or at the date of the auditors' report
C. Following the date of the auditors' report
D. Either following the date of the auditors' report or as significant matters are identified
E. Oral
F. Written
G. Either oral or written
___ 1. Engagement letter
___ 2. Acceptance letter (signed copy of engagement letter)
___ 3. Attorney letter response
___ 4. Written representations
___ 5. Internal control deficiencies
___ 6. Communications with individuals charged with governance
___ 7. Management letter
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