Management of AllTech, Inc. refuses to sign the management representation letter given to them in the course of the audit on the grounds that it invades the company's privacy. What does this refusal constitute?

Management of AllTech, Inc. refuses to sign the management representation letter given to them in the course of the audit on the grounds that it invades the company's privacy. What does this refusal constitute? 



A. A violation of full and fair disclosure.
B. A securities law violation.
C. A scope limitation.
D. A breakdown in internal controls.








Answer: C


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