Could you please also tell the answer and also why are you choosing that answer?

17-13 17-14 An auditor would be most likely to identify a contingent liability by obtaining a(n) a. Accounts payable confirmation. b. Bank confirmation of the entity's cash balance. c. Letter from the entity's general legal counsel. d. List of subsequent cash receipts. An auditor should request that an audited entity send a letter of inquiry to those attor- neys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide a. The opinion of a specialist as to whether loss contingencies are possible, prob- able, or remote. b. A description of litigation, claims, and assessments that have a reasonable pos- sibility of unfavorable outcome. c. An objective appraisal of management's policies and procedures adopted for identifying and evaluating legal matters. d. Corroboration of the information furnished by management concerning litigation, claims, and assessments