Indicate , using the letters C(client ) . A(auditors ) , and AT(attorney ) which party is responsible for each of the following duties relating to letters of inquiry of attorneys . Each statement is associated with only one party.
1 . Respond directly to auditors' initial inquiries regarding litigation ,claims , and assessments.
2 . Initiate request for attorney letter.
3 . Respond to attorney letter.
4 . Provide initial description and evaluation of litigation ,claims , and assessments.
5 . Request attorney letter.
6 . Perform various procedures relating to litigation ,claims , and assessments.
7 . Identify whether client's views expressed in the attorney letter are appropriate.
8 . Party the attorney informs if an unasserted claim must be disclosed.