An attorney is responding to an independent auditor as a result of the audit client’s letter of inquiry. The attorney may appropriately limit the response to

a. Asserted claims and litigation.

b. Asserted, overtly threatened, or pending claims and litigation.

c. Matters to which the attorney has given substantive attention in the form of legal consultation or representation.

d. Items that have an extremely high probability of being resolved to the client's detriment.