$1.$ An auditors$$ engagement letter most likely would include:

a$.$ Management$$s acknowledgement of its responsibility for maintaining effective internal controls.

b$.$ The auditor$$s preliminary assessment of the risk factors relating to misstatements arising from fraudulent financial reporting.

c$.$ A reminder that management is responsible for acts of noncompliance with laws and regulations committed by employees.

d$.$ A request for permission to contact the client$$s lawyer for assistance in identifying litigation, claims, and assessments.