The scope of an audit is not restricted when an attorney’s response to an auditor as a result of a client’s letter of audit inquiry limits the response to

a. Matters to which the attorney has given substantive attention in the form of legal representation.

b. An evaluation of the likelihood of an unfavorable outcome of the matters disclosed by the entity.

c. The attorney’s opinion of the entity’s historical experience in recent similar litigation.

d. The probable outcome of asserted claims and pending or threatened litigation.