An auditor should request that an audit client send a letter of inquiry to those attorneys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide

a. The opinion of a specialist as to whether loss contingencies are pos- sible, probable, or remote.

b. A description of litigation, claims, and assessments that have a reason- able possibility of unfavorable outcome.

c. An objective appraisal of management's policies and procedures adopted for identifying and evaluating legal matters.

d. Corroboration of the information furnished by management concern- ing litigation, claims, and assessments.