As of the end of the fiscal period under audit, the auditor will request a special kind of confirmation, or written representation, from the client's attorney(s). This representation

A. provides evidence to corroborate what management has told the auditor about contingent liabilities.

B. is designed to make sure the client is communicating with their attorney(s) throughout the fiscal period.

C. provides no evidence. It is just a formality.

D. is not a good source of evidence, since it is sent to the client first, who gives it to the auditor.