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?

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