An entitys legal counsel has made a limited response to a letter of inquiry. This response is not a scope limitation if it is limited

• A.By the confidentiality of the communications with legal counsel.

• B.To matters that have a high probability of being resolved to the entitys detriment.

• C.To matters that are understood by both the auditor and the legal counsel to be either individually or collectively material.

• D.To matters to which the legal counsel has given substantive attention in the form of legal representation rather than consultation.