To Uncover Liabilities from Actual or Potential Litigation,which of the Following

Multiple Choice

To uncover liabilities from actual or potential litigation,which of the following procedures is required by CAS 501?

A) Sending an inquiry letter to suppliers with which the auditee normally does business
B) Sending an inquiry letter prepared to the auditee's lawyers.
C) Sending confirmations to the insurance companies with which the auditee has coverage.
D) Sending bank confirmations to all financial institutions with which the auditee has done business.