Which of the following procedures would an auditor most likely include in the initial planning of a financial statement audit?
选项：

A: Obtaining a written representation letter from the client's management.
B: Examining documents to detect any noncompliance with laws and regulations having a material effect on the financial statements.
C: Considering whether the client's accounting estimates are reasonable in the circumstances.
D: Determining the extent of involvement of the client's internal auditors.