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 with respect to litigation, claims, and assessments in audit procedures for subsequent events and contingent liabilities?

A) Inquire of and discuss with management the policies and procedures adopted for identifying, evaluating, and accounting for litigation, claims, and assessments.
B) Obtain a legal letter.
C) Obtain a written representation from management that all litigation, asserted and unasserted claims, and assessments have been disclosed.
D) Confirm directly with the entity's lawyer that all claims have been recorded in the financial statements.