Auditors, as part of completing the audit, will request the client to send a letter of inquiry to those attorneys the company has been consulting with during the year under audit regarding legal matters of concern to the company. The primary reason the auditor requests this information is to: A) outside opinion of probability of losses in determining accruals for contingencies. B) corroborate of information supplied by management concerning litigation, claims, and assessments. C) outside opinion of probability of losses in determining the proper footnote disclosure. D) determine the range of probable loss for asserted claims