2. Which of the following statement would most likely appear in an auditor's engagement letter? (A) Management is responsible for reporting to us any inadequate provision for the safeguarding of assets. (B) We will identify internal control relevant to specific assertions that may prevent or detect material misstatements. (C) Management agrees to correct all deficiencies in internal control activities identified by us. (D) Management is responsible for making all financial records and related information available to us.