A letter of inquiry to an entitys external legal counsel is A.

A request to examine the external legal documentation concerning litigation, claims, and assessments.

B. The primary means for obtaining corroborating evidence for information provided by management concerning litigation, claims, and assessments.

C. Correspondence limited to references concerning pending or threatened litigation with respect to which the legal counsel has been engaged.

D. A request to provide a legal opinion concerning managements identification, evaluation, and accounting for litigation and claims.