When Responding to the Auditor as a Result of the Audit

Multiple Choice

When responding to the auditor as a result of the audit client's letter of inquiry,how might the attorney limit the response?

A) Limit the response to litigations in process.
B) Limit the response to asserted claims.
C) Limit the response to matters to which the attorney has given substantive attention in the form of legal consultation or representation.
D) Limit the response to items which the attorney believes will result in loss to the client.