3.1 Select the item that most accurately states the primary source of information about litigation, claims, and assessments.

a. congressional recrod

b. independent auditor

c. management

d. newspaper

3.3 Select the item that most accurately explains why client lawyers may be hesitant to disclose information to auditors about their legal clients.

A. Attorneys fear being sued.

B. Attorneys usually have privileged communications with their clients.

C. There may not be a fee to be earned.

D. The American Bar Association discourages attorneys from disclosing client information to auditors.