Indicate , using the letters C(client ) . A(auditors ) , and AT(attorney ) which party is responsible for each of the following duties relating to letters of inquiry ofattorneys . Each statement is associated with only oneparty. 1 . Respond directly to auditors' initial inquiries regardinglitigation ,claims , andassessments. 2 . Initiate request for attorneyletter. 3 . Respond to attorneyletter. 4 . Provide initial description and evaluation oflitigation ,claims , andassessments. 5 . Request attorneyletter. 6 . Perform various procedures relating tolitigation ,claims , andassessments. 7 . Identify whether client's views expressed in the attorney letter areappropriate. 8 . Party the attorney informs if an unasserted claim must bedisclosed.