An auditor should request that an audited entity send a letter of inquiry to those attorneys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide:

Multiple Choice

corroboration of the information furnished by management concerning litigation, claims, and assessments.

the opinion of a specialist as to whether loss contingencies are possible, probable, or remote.

a description of litigation, claims, and assessments that have a reasonable possibility of unfavorable outcome.

$$ an objective appraisal of management's policies and procedures adopted for identifying and evaluating legal matters.