Which of the Following Is Not an Audit Procedure That

Multiple Choice

Which of the following is not an audit procedure that the independent auditor would perform concerning litigation, claims, and assessments?

A) Obtain assurance from management that it has disclosed all unasserted claims that the lawyer has advised are probable of assertion and must be disclosed.
B) Confirm directly with the client's lawyer that all claims have been recorded in the financial statements.
C) Inquire of and discuss with management the controls adopted for identifying, evaluating, and accounting for litigation, claims, and assessments.
D) Obtain from management a description and evaluation of litigation, claims, and assessments existing at the balance sheet date.