$11\mathrm{.}57$ Attorney Letters. Faye Jaworski, CPA, is auditing the financial statements of Fulbright Company. As she is nearing the audit completion date, Jaworski realizes that she needs to evaluate whether all material contingencies are properly accounted for and disclosed in Fulbright's financial statements. Because of its size, Fulbright has retained external coun. sel $($Vinson$,$ LLP$)$ to handle its various legal matters.

Required:

a$.$ List some common procedures that Jaworski will perform with respect to Fulbright's litigation, claims, and assessments.

b$.$ What are the responsibilities of Jaworski, Fulbright, and Vinson with respect to litigation, claims, and assessments?

c$.$ Attorney letters are used to provide corroboration of litigation, claims, and assessments against the client. Briefly describe the process through which attorney letters are prepared, sent, and used in the audit examination.

d$.$ What information is normally included in an attorney letter?